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VAT Business/Non-Business Manual

VBNB60100 - Clubs and associations: introduction to clubs and associations

This part of the manual deals with the business question as it affects clubs and associations. It does not override the general guidance on the business question given at VBNB30200.

In addition to their membership supplies, clubs and associations may make a variety of other supplies. For information on the supplies commonly made by clubs and association, refer to Notice 701/5.