Yn ddilys o 01/04/2000
Notes:U.K.
(1)For the purposes of this Group “event” includes an event accessed (wholly or partly) by means of electronic communications.
For this purpose “electronic communications” includes any communications by means of a telecommunications system (within the meaning of the Telecommunications Act 1984).
F1(2)For the purposes of this Group “charity” includes a body corporate that is wholly owned by a charity if—
(a)the body has agreed in writing (whether or not contained in a deed) to transfer its profits (from whatever source) to a charity, or
(b)the body’s profits (from whatever source) are otherwise payable to a charity.
(3)For the purposes of this Group “qualifying body” means—
(a)any non-profit making organisation mentioned in item 1 of Group 9;
(b)any body that is an eligible body for the purposes of Group 10 and whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or
(c)any body that is an eligible body for the purposes of item 2 of Group 13.
(4)Where in a financial year of a charity or qualifying body there are held at the same location more than 15 events involving the charity or body that are of the same kind, items 1 to 3 do not apply (or shall be treated as having not applied) to a supply in connection with any event involving the charity or body that is of that kind and is held in that financial year at that location.
(5)In determining whether the limit of 15 events mentioned in Note (4) has been exceeded in the case of events of any one kind held at the same location, disregard any event of that kind held at that location in a week during which the aggregate gross takings from events involving the charity or body that are of that kind and are held in that location do not exceed £1,000.
(6)In the case of a financial year that is longer or shorter than a year, Notes (4) and (5) have effect as if for “15” there were substituted the whole number nearest to the number obtained by—
(a)first multiplying the number of days in the financial year by 15, and
(b)then dividing the result by 365.
(7)For the purposes of Notes (4) and (5)—
(a)an event involves a charity if the event is organised by the charity or a connected charity;
(b)an event involves a qualifying body if the event is organised by the body.
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