伊人直播

Prior to 1 January 1978, the 鈥渄eemed business鈥� provision applicable to clubs and associations was to be found in 鈥渟ection 45鈥� of the 鈥淔inance Act 1972鈥�. Under 鈥渟ub-section (2)鈥� of that section there were

• exceptions for trade unions, that were outside the scope of VAT, and
• exceptions for trade / professional / vocational associations, which had the option of being treated as taxable or outside the scope.

When 鈥淎rticle 13.A.1(l) of the Sixth Directive鈥� (now 鈥淎rticle 132(1)(l) of Directive 2006/112鈥�, see VTUPB1100) was implemented on 1 January 1978, it was no longer possible to retain an option because the article provided for relief by way of exemption. A revised 鈥渟ection 45鈥�, which became 鈥渟ection 47鈥� of the 鈥淰AT Act 1983鈥� and is now 鈥渟ection 94鈥� of the 鈥淰AT Act 1994鈥�, applied VAT in principle to all clubs and associations, and had no provision taking trade unions outside the scope or giving trade unions an option. Instead, exemption was provided for these bodies in a new exemption group that is now 鈥淕roup 9鈥� of 鈥淪chedule 9鈥� to the 鈥淰AT Act 1994鈥�.

It had been anticipated that exemption would not extend to associations of employers and the self-employed because the majority of these had opted to be taxable prior to 1 January 1978. However, as a result of much lobbying and protest from these bodies, the exemption was extended to professional associations and learned societies where membership was directly or necessarily connected with the members鈥� professions or employments. This extension of the Group still excluded employers and some other influential interest associations, so 鈥淚tem (d)鈥� was added to the group. This provided exemption for representational bodies on the basis that such bodies performed functions comparable to those of trade unions proper.

The final content of 鈥淕roup 9鈥� was therefore:

• trade unions (鈥淚tem 1(a)鈥�),
• professional bodies (鈥淚tem 1(b)鈥�),
• learned societies (鈥淚tem 1(c)鈥�) and
• representational trade associations (鈥淚tem 1(d)鈥�).

The bodies defined within 鈥淚tems 1(b)鈥� to 鈥�1(d)鈥� are those of a 鈥渢rade union nature鈥�, for which 鈥淎rticle 13.A.1(l) of the 6th Directive鈥� (now 鈥淎rticle 132(1)(l) of Directive 2006/112鈥�) required exemption, but which are not 鈥渢rade unions鈥� proper as defined in 鈥淚tem 1(a)鈥�.