Section 94(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business— the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and the admission, for a consideration, of persons to any premises.
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Source: legislation.gov.uk · retrieved 2026-07-28