天美影院

Item 1(d), Group 9, Schedule 9, VATA 1994

鈥淚tem 1(d)鈥� contains three main criteria that have to be satisfied by an association before exemption can be granted:

• a 鈥減rimary purpose鈥� to 鈥渕ake representations鈥�;
• these 鈥渞epresentations鈥� being 鈥渢o the government鈥� and
• 鈥渋n the business or professional interests of its members鈥�.

Primary purpose鈥� to make representations

You should apply the same tests to establish the association鈥檚 鈥減rimary purpose鈥� that are used to establish the 鈥減rimary purpose鈥� when exemption is claimed under 鈥淚tem 1(c)鈥�. The key elements or principles to be taken into account are:

• the objects / objectives set out in the association鈥檚 memorandum and articles of association or constitution;
• the powers and activities of the association.

The procedure is the same as that described in VTUPB5400.

To the government

The 鈥渞epresentations鈥� should be to the UK government.

Business or professional interests of its members

The 鈥渞epresentations鈥� must relate to legislation or public matters affecting the members鈥� 鈥渂usiness or professional interests鈥�.

Note (5) to Item 1, Group 9, Schedule 9, VATA 1994

鈥淣ote (5)鈥� to the exemption group contains a further criterion that an association must satisfy before exemption can be permitted under 鈥淚tem 1(d)鈥�: namely, that the member individuals and corporate bodies must be restricted 鈥渨holly or mainly鈥� to those with professional or business interests 鈥渄irectly connected with the purposes of the association鈥�. Unlike 鈥淚tems 1(b)鈥� and 鈥�1(c)鈥�, members are typically not individuals. Again, you should use 75% as the benchmark for what constitutes 鈥渨holly or mainly鈥�.

The members business or professional interests must be directly connected to all the purposes of the association. Furthermore, the rules or its practice should be to restrict eligibility for membership.