SCHEDULES

SCHEDULE 9 Exemptions

Part II The Groups

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

F13

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.