CSE1070 | Introduction: When did the exemption become effective in UK legislation?

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The EU Directive 2006/112 (commonly referred to as the Principal VAT Directive) formerly provided for the exemption of the services of cost sharing groups. The exemption was implemented in the UK from Royal Assent of the 2012 Finance Act with the introduction of a new Group 16 to Schedule 9 of the VAT Act 1994. However, there were significant changes to the scope of the exemption with effect from 1 June 2018.