CSE3520 - How the conditions are to be interpreted: Number of members and memberships: What are 鈥渜ualifying supplies鈥�?
You should check the other guidance available on 伊人直播 from HMRC as Brexit updates to those pages are being prioritised before manuals.
鈥楺ualifying supplies鈥� are services which are 鈥榙irectly necessary鈥� (see CSE3720) to enable a member of the CSG to engage in the exempt and/or non-business activity for which the services are supplied.
Revenue and Customs Brief 10 (2018) explains HMRC鈥檚 revised approach to the test for directly necessary services.