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Contents

Official guidance
VAT Government and Public Bodies

VATGPB8500 · Other local authority activities: contracted out leisure services

  • VATGPB8510 · Introduction
  • VATGPB8520 · Memorandum of understanding paragraphs 1 & 2
  • VATGPB8530 · Memorandum of understanding paragraph 3
  • VATGPB8540 · Memorandum of understanding paragraph 4.1 to 4.6
  • VATGPB8550 · Memorandum of understanding paragraph 4.7
  • VATGPB8560 · Memorandum of understanding paragraphs 5 and 6
  1. Other local authority activities: contracted out leisure services: contents
  2. Other local authority activities: contracted out leisure services: introduction

VATGPB8510 | Other local authority activities: contracted out leisure services: introduction

From HM Revenue & Customs · VAT Government and Public Bodies

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.

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