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HMRC internal manual

VAT Cultural Services

‘Managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities’: Purpose of VCULTURE2000

VCULTURE2000 provides guidance on the condition managed and administered on an essentially voluntary basis by persons who have no direct or indirect financial interest in its activities, as it applies to eligible bodies. It should be read in conjunction with Section 4 of Notice 701/47: Culture.