The Value Added Tax (Charities) Order 1987

3.  Group 16 of Schedule 5(1)to the Value Added Tax Act 1983 shall be varied by:—

(1) deleting item 2 and by substituting the following:—

“2.   The donation of any goods for sale or export by a charity described in item 1.”

,

(2) adding the following item:—

“10.   The supply to a charity of a substance directly used for synthesis or testing in the course of medical research.”

(3) deleting Note (4)(f) and by substituting the following:—

“(f) motor vehicles (with more than 6 but fewer than 51 seats) for use by an eligible body providing care for blind, deaf, mentally handicapped or terminally sick persons mainly to transport such persons.”

(4) adding at the end of Note (4):—

“(g) telecommunication, aural, visual, light enhancing or heat detecting equipment (not being equipment ordinarily supplied for private or recreational use) solely for use for the purpose of rescue or first aid services undertaken by a charitable institution providing such services.”

(5) deleting Note (12)(d), and

(6) adding at the end of Note (12):—

“(13) In items 9 and 10—

“substance” and “ingredient” have the meanings assigned to them by section 132 of the Medicines Act 1968.(2).”

(1)

Group 16 was varied by S.I. 1983/1717, 1985/431, 1986/530

(2)

1968 c. 67