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HMRC internal manual

VAT Cultural Services

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
15 February 2022 - See all updates

Summary

Guidance on determining the liability of the right of admission to qualifying cultural activities

Contents

  1. VCULTURE0500
    Data Protection
  2. VCULTURE1100
    Scope of this guidance
  3. VCULTURE1210
    Origin of the exemption
  4. VCULTURE1220
    Developments since the introduction of the exemption
  5. VCULTURE1300
    The law
  6. VCULTURE1400
    Scope of the law
  7. VCULTURE1500
    Role of the VAT Reliefs Policy Team
  8. VCULTURE2000
    Managed and administered on an essentially voluntary basis by persons who have no direct or indirect financial interest in its activities'
  9. VCULTURE3000
    Cultural bodies with local authority councillors as trustees
  10. VCULTURE4000
    Third party payments
  11. VCULTUREUPDATE001
    Update index

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