Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

483Exemption for profits from fund-raising events
This adran has no associated Nodiadau Esboniadol

(1)The profits of a trade carried on by a charitable company are not taken into account in calculating total profits so far as they—

(a)arise from an event that is VAT-exempt in relation to the company, and

(b)are applied to charitable purposes or transferred to a charity.

(2)The profits of a trade carried on by a body to which subsection (3) applies are not taken into account in calculating total profits so far as they—

(a)arise from an event that is VAT-exempt in relation to the body, and

(b)are applied to charitable purposes or transferred to a charity.

(3)This subsection applies to any voluntary organisation that is a qualifying body for the purposes of Group 12 of Schedule 9 to the Value Added Tax Act 1994 (fund-raising events by charities and other qualifying bodies).

(4)The exemptions under this section require a claim.

(5)For the purposes of this section an event is VAT-exempt in relation to a person if the supply of goods and services by that person in connection with the event would be exempt from value added tax under Group 12 of Schedule 9 to the Value Added Tax Act 1994.

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