SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Part 2 THE GROUPS

Group 2 — Installation of energy-saving materials

3Meaning of “use for a relevant charitable purpose”

For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—

a

otherwise than in the course or furtherance of a business;

b

as a village hall or similarly in providing social or recreational facilities for a local community.