Value Added Tax Act 1994

Item No.U.K.

F11The supply of goods and services by a charity in connection with an event—

(a)that is organised for charitable purposes by a charity or jointly by more than one charity,

(b)whose primary purpose is the raising of money, and

(c)that is promoted as being primarily for the raising of money.

Textual Amendments

F1Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3