94 Meaning of “business” etc
Value Added Tax Act 1994 (1994 c 23) | Legislation

94  Meaning of “business” etc

(1)     In this Act “business” includes any trade, profession or vocation.

(2)     Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business—

(a)     the provision by a club, association or organisation

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