VTUPB3000 - Trade unions and professional bodies: Item 1(a) trade unions etc

Definition of 바카라 사이트trade union바카라 사이트

Exemption for supplies made by trade unions to their members is provided for in 바카라 사이트Item 1(a)바카라 사이트 of 바카라 사이트Group 9바카라 사이트 of 바카라 사이트Schedule 9바카라 사이트 to the 바카라 사이트VAT Act 1994바카라 사이트. 바카라 사이트Note (2)바카라 사이트 to 바카라 사이트Item 1바카라 사이트 states that the term 바카라 사이트바카라 사이트trade union바카라 사이트바카라 사이트 is to have the meaning given 바카라 사이트to it by section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992바카라 사이트:

1. In this Act a 바카라 사이트trade union바카라 사이트 means an organisation (whether temporary or permanent) -

(a) which consists wholly or mainly of workers of one or more descriptions and whose principal purposes include the regulation of relations between workers of that description or those descriptions and employers or employers바카라 사이트 associations; or

(b) which consists wholly or mainly of -

(i) constituent or affiliated organisations which fulfil the conditions in paragraph (a) (or themselves consist wholly or mainly of constituent or affiliated organisations which fulfil those conditions), or

(ii) representatives of such constituent or affiliated organisations, and whose principal purposes include the regulation of relations between workers and employers or between workers and employers바카라 사이트 associations, or the regulation of relations between its constituent or affiliated organisations.

The key elements of the above definition are twofold:

  • the members of the organisation (바카라 사이트workers바카라 사이트) will be employees;
  • the 바카라 사이트principal purposes바카라 사이트 of the organisation must 바카라 사이트include the regulation of relations between workers and employers바카라 사이트.

바카라 사이트Other organisations바카라 사이트

바카라 사이트Item 1(a)바카라 사이트 is not confined to trade unions as defined under 바카라 사이트Definition of 바카라 사이트trade union바카라 사이트바카라 사이트 above. Exemption can also be granted to any 바카라 사이트other organisation of persons having as its main object the negotiation on behalf of its members of the terms and conditions of their employment바카라 사이트. To satisfy this criterion, the members of the organisation must actually be engaged in employment. A tribunal considered the types of organisation that would fall within 바카라 사이트Item 1(a)바카라 사이트 in the case of the 바카라 사이트Civil Service Pensioners Alliance (LON/94/36A)바카라 사이트.

The Civil Service Pensioners Alliance (CSPA) is an independent non-party political action group founded by a group of civil service pensioners who were concerned that civil service pensions were not inflation-linked. The CSPA had three objects:

  • maintaining / improving the purchasing power of civil service pensions,
  • taking part in activities that would benefit any pensioner in receipt of a civil service pension paid from UK funds, and
  • promoting the social wellbeing of members.

The 65,000 members of the CSPA included:

  • pensioners,
  • persons within 3 years of retirement and due to become qualifying pensioners, and
  • the spouses of the foregoing types of member.

Among the grounds upon which the CSPA claimed exemption for its membership supplies was a claim to meet the exemption criteria of 바카라 사이트Item 1(a)바카라 사이트.

The tribunal found that these criteria were not met because:

  • the members of the CSPA were not mainly 바카라 사이트workers바카라 사이트 but pensioners;
  • its 바카라 사이트principal purposes바카라 사이트 did not 바카라 사이트include the regulation of relations between workers and employers바카라 사이트. It did not negotiate terms and conditions of employment: negotiations on pension rights were conducted by a Joint Committee on Superannuation that was composed of representatives from recognised civil service trade unions.