SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

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)

[F1 GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES] U.K.

Textual Amendments

F1 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

F2 3 U.K. The supply of goods and services by a charity or a qualifying body in connection with an event—

(a) that is organised jointly by a charity, or two or more charities, and the qualifying body,

(b) that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit,

(c) whose primary purpose is the raising of money, and

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

Textual Amendments

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