CSE3720 - How the conditions are to be interpreted: Directly Necessary services: What are 바카라 사이트˜directly necessary바카라 사이트™ services? (guidance effective until 14 August 2018)
You should check the other guidance available on 바카라 사이트 from HMRC as Brexit updates to those pages are being prioritised before manuals.
Item 1(b) of Group 16 of Schedule 9 to the VAT Act 1994 requires that supplies made by CSGs to their members must be 바카라 사이트˜directly necessary바카라 사이트™ for their exempt and/or non-business activities. If they are not, the exemption does not apply and the supplies are subject to normal VAT rules.
The word 바카라 사이트˜necessary바카라 사이트™ used alone could be interpreted on the basis that any supplies used for a CSG member바카라 사이트™s exempt and/or non-business activity would be entitled to exemption. However, the word 바카라 사이트˜necessary바카라 사이트™ is, in this case, qualified by the use of the word 바카라 사이트˜directly바카라 사이트™ meaning that the supplies received from the CSG must relate 바카라 사이트˜directly바카라 사이트™ to the exempt and/or non-business supplies made by the CSG member in their own right.
If CSGs wish to suggest alternative methodologies HMRC will give them full consideration but must be satisfied that there is a direct and exclusive link with the exempt or non-business activity on which the qualification depends.