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HMRC internal manual

VAT Cost Sharing Exemption Manual

How the conditions are to be interpreted: Number of members and memberships: Must all members receive the same type and volume of qualifying supplies?

No. Not all members have to receive the same services. A CSG can supply different services to each member if that is what is required. Also, members can receive different volumes of the same services, if that is what is required. However the CSG must only recover from its members, at cost, their share of the costs and expenses incurred by the CSG.