Benefits under pilot schemes

Between charities, consideration

Capital allowances

Cemeteries and crematoria

Charities

Supporters' scheme: no donation

Charities, one to another

Clergymen

Consideration

Donation or consideration for supply

Generally

Government grants outside scope of VAT

Data-gathering powers: relevant data-holder

Disabled persons vehicle maintenance

Farming, timing issues

Funding, partial exemption standard method

Housing

Housing associations

Housing associations, functions of Secretary of State

Improvements to private property

Industrial development grants

Installation of heating equipment, security goods and gas connection, reduced-rating

Intangible fixed assets

Local authorities

Handicapped student grants

Voluntary organisations

Local authority funding

Northern Ireland

Oil extraction activities

Payments received for non-supplies

Repaid

Capital allowances

Capital gains tax

Value added tax

Vocational training