The Value Added Tax (Subscriptions to Trade Unions, Professional and Other Public Interest Bodies) Order 1999

• Citation: S.I. 1999/2834
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Subscriptions to Trade Unions, Professional and Other Public Interest Bodies) Order 1999 and shall come into force on 1st December 1999 and have effect in relation to supplies made on or after that date.

Section 2

Schedule 9 to the Value Added Tax Act 1994 shall be amended in accordance with Articles 3 to 5 below.

Section 3

In Part I—

(a) for the entry “Trade unions and professional bodies Group 9” there shall be substituted “Subscriptions to trade unions, professional and other public interest bodies Group 9”; and

(b) after the entry relating to Burial and cremation, there shall be inserted the following entry—

Cultural services etc Group 13

Section 4

Group 9 (supplies made by trade unions and professional bodies) shall be amended as follows—

(a) for the description “GROUP 9—TRADE UNIONS AND PROFESSIONAL BODIES” there shall be substituted “GROUP 9—SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES”; and

(b) after paragraph (d) of Item 1 there shall be added—

(e) a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.

Section 5

Group 12 (fund raising events by charities and other qualifying bodies) shall be amended by omitting Note (3)(a).