SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 15— Charities etc.

F11A

The sale, or letting on hire, by a taxable person of any goods donated to him for—

(a)

sale,

(b)

letting,

(c)

sale or letting,

(d)

sale or export,

(e)

letting or export, or

(f)

sale, letting or export,

if he is a profits-to-charity person in respect of the goods.