The DGT took into account certain requirements, such as the need to establish a legal relationship between the service provider and its recipient, in which reciprocal benefits are exchanged, and the fact that the compensation received by the provider corresponds to the value of the service provided to the recipient. The DGT concluded that the reciprocal provision of services under a cost-sharing agreement could not be considered a paid service in relation to the participation of the various companies concerned and was therefore not subject to VAT. More detailed information about the methods used in the study reports can be found in the home library. In terms of representation, the British Nuclear Test Veterans Association (BNTVA) and its supporters have made their views known on numerous occasions in recent years. However, the reports of these studies were reviewed by experts on 8 March 1999: Column 43, published in the scientific press, which did not attract serious scientific criticism. The statistical sensitivity of the results is fully taken into account in the reports. Army Act 1955 Mr Corbyn: To the question of the Minister of Defence, how many cases of soldiers sentenced to prison by non-military courts have been eliminated, in accordance with the provisions of Section 70 of the Army Act of 1955, for each year between 1988 and 1998, in which (a) the court dealing with the offence, b) the nature of the offence , (c) the judgment and (d) the question of whether the convict was dismissed from the army.  Mr. Doug Henderson [by the March 5, 1999 response]: No member of the military has been convicted by civilian courts under Section 70 of the Army Act of 1955, as it provides that soldiers are treated only by war soldiers or summaries.
However, a number of soldiers have been sentenced to prison terms by civilian courts, but detailed information on such cases is not centralized and could only be provided at disproportionate costs. Section 134 (1) of the Army Act prohibits a soldier from being tried by a court martial or being treated summarily by his commander for a misdemeanour or, in essence, the same offence that convicted him in a civil court. Territorial Army Mr. Keith Simpson: Ask the Minister of Defence if he lists the number of recruits leaving the Territorial Army each year since 1995/96.  Mr. Doug Henderson [by the march 5, 1999 response]: the information is not contained in the requested form; However, the number of persons, soldiers and officers who, every year since 1995-1996, of the territorial army, including the regular army, enters and since 1996, is as follows: Lord.