Securities for money
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