– see also Sports clubs

'non-profit making'

'proprietary' golf club

Exemption for supply of certain services linked to sport

Generally

Green fees charged to visiting non-members

Subscriptions

Access to golf course

Consideration

Generally

Members subscribing for shares in company, substance and reality of transaction

Part-exchange of clubs

Distortion of competition

Exclusion from the exemption

Generally

Letting of immovable property

Licence to occupy land

Admission charges

Mutual trading

Plant and machinery allowances

Single or multiple supply

Subscriptions

Consideration, interest free loan by club members

Two different rates payable, value of supply