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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.

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Source: legislation.gov.uk · retrieved 2026-07-28