(1)For the purposes of items 1 and 2 “fund-raising event” means a fête, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.
(2)For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.
[F1(3)For the purposes of item 2 “qualifying body” means—
(a)any non-profit making body whose objects are of any description mentioned in section 94(3);
(b)any non-profit making organisation mentioned in item 1 of Group 9;
(c)any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or
(d)any body which is an eligible body for the purposes of item 2 of Group 13.]
Textual Amendments
F1Sch. 9 Pt. II Group 12 Note (3) substituted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(a)