Section 46(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The registration under this Act of any such club, association or organisation may be in the name of the club, association or organisation; and in determining whether goods or services are supplied to or by such a club, association or organisation ..., no account shall be taken of any change in its members.
← 2 · All articles · 4 →
Source: legislation.gov.uk · retrieved 2026-07-28