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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Other local authority activities: contracted out leisure services: introduction

Contracted out leisure services are the subject of a memorandum of understanding with the Chartered Institute of Public Finance and Accountancy (CIPFA). It was published in February 2007 and replaced an earlier version from the late 1990s. To access the content see VATGPB8500.