VATVAL11500 - Specific applications: apportionment and valuation of membership benefits: contents
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VATVAL11510General
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VATVAL11520Valuation of a "nomination right" supplied with shares, bonds or debentures
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VATVAL11530Non-monetary consideration provided for membership benefits - general
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VATVAL11540Compulsory interest-free loans
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VATVAL11550Compulsory loans with minimal interest
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VATVAL11560Compulsory, "permanent loans" with potential payment on cessation of membership
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VATVAL11570Compulsory loans that become voluntary donations
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VATVAL11580Voluntary interest-free loans
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VATVAL11590Interest-free loans with compulsory and voluntary elements
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VATVAL11600Sports clubs and the sporting exemption
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VATVAL11610Payment by deed of covenant