Destination of contributions, increased product of additional rates to form part of

Doctors and dentists contracted to

Date of contributions

Excess contributions lump sum refund


Interest payments on lump sums

Refunds of contributions

Short service refunds

Employees, expenses and benefits

Foundation trusts

Exception from exemption from tax

Funding misconception

Health service bodies exempt from tax

Local authorities and joint stores depots

Payments received for non-supplies

Refund of VAT

Supply of staff

Trust, part use of building, relevant charitable purpose