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F11AU.K.The sale, or letting on hire, by a taxable person of any goods donated to him for—
(a)sale,
(b)letting,
(c)sale or letting,
(d)sale or export,
(e)letting or export, or
(f)sale, letting or export,
if he is a profits-to-charity person in respect of the goods.
Textual Amendments
F1Sch. 8 Pt. II Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6