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HMRC internal manual

VAT Cost Sharing Exemption Manual

From
HM Revenue & Customs
Updated
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General provisions: Do EU Procurement Directives apply?

The EU Procurement Directives apply to procurement by public bodies. Therefore, if a CSG member is a public body, as defined by the EU Procurement Directives, it will have to consider whether or not its purchases from the CSG are subject to the rules set out in thoseDirectives (website).