Bonds subscribed for by golf club members

Case Law – (1978) 1 BVC 1,099

Exemption

Exclusions

Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (1)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 135(1)(c) ; VATA94 Sch. 9, Grp. 5, item 1

Intermediary services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 5, Note (5)-(5B)

Preparatory services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (1A)

Underwriting of an issue

Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 5A

Generally

Commentary – VAT Reporter ¶40-200(35)