Page 12 - P6 Slide Taxation - Lecture Day 3 - VAT Part 2
P. 12
11.4. Exempt supplies: Other
s 12 What is exempt? Critical questions?
(i) Supply of goods and services of an • How is services paid for?
employee organisation (e.g. union)
to its members.
(j) Supplying a service of caring for
children by a crèche or any after
school caring centre.
Please note: s 12(d), (e), (f), (k), (ℓ) & (m) are excluded from the syllabus!
