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CSE1150 | Introduction: What is meant by ‘members’ of a CSG?

From HM Revenue & Customs · VAT Cost Sharing Exemption Manual

A member of a CSG is a business or organisation that:

  • is capable of jointly owning and controlling a CSG;

  • receives ‘qualifying supplies’ from the CSG

A cost share group A can be a member of another cost share group B, provided that B itself makes supplies to A that fall within the exemption groups in CSE1030.