This paragraph examines the deemed business of admission to premises by virtue of VATA 1994, s 94(2)(b).
For an overview of VAT and business more broadly, see V2.201B.
VATA 1994, s 94(2)(b) provides that, without prejudice to the generality of other provisions, 'the admission, for a consideration, of persons to any premises' is deemed to be the carrying on of a business.
This provision is effectively an incentive to certain bodies to charge for admission where they might not do so otherwise, since it
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