SCHEDULES

SCHEDULE 9 Exemptions

Part II The Groups

GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES

F12

The supply of goods and services by a qualifying body in connection with an event—

(a)

that is organised exclusively for the body’s own benefit,

(b)

whose primary purpose is the raising of money, and

(c)

that is promoted as being primarily for the raising of money.