CSE3855 - How the conditions are to be interpreted: 바카라 사이트˜Directly Necessary바카라 사이트™ services: How may 바카라 사이트˜directly necessary바카라 사이트™ services be identified? (guidance effective from 15 August 2018)
Expenditure on services received from a CSG that is attributable to both taxable and exempt and/or non-business activities can qualify as being 바카라 사이트˜directly necessary바카라 사이트™, but the exemption will only apply to the extent that they are used for a CSG member바카라 사이트™s relevant exempt and/or non-business activities.
Therefore, if the CSG and its members intend to use the exemption for services that are both directly necessary for their exempt and/or non-business activities and their taxable activities the CSG must apply an apportionment to the relevant supply based on the use of costs by the CSG member