VTUPB1100 - Trade unions and professional bodies: Background and law: European VAT law
Prior to the UK leaving the EU the UK had to ensure that the UK legislation reflected the EU legislation.
바카라 사이트śArticle 132(1)(l)바카라 사이트ť of 바카라 사이트śDirective 2006/112바카라 사이트ť provided exemption for:
(l) the supply of services and goods closely linked thereto for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;