SCHEDULES
SCHEDULE 9 Exemptions
Part II The Groups
F1GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
Notes:
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.
F23
For the purposes of item 2 “qualifying body” means—
F3a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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