SCHEDULES

SCHEDULE 9 Exemptions

C1Part II The Groups

Annotations:
Modifications etc. (not altering text)
C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

F2GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES

Annotations:
Amendments (Textual)
F2

Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

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.