[F12U.K.The donation of any goods for any one or more of the following purposes—
(a)sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods;
(b)export by a charity or such a taxable person;
(c)letting by a charity or such a taxable person.]
Textual Amendments
F1Sch. 8 Pt. II Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6