http://www.legislation.gov.uk/uksi/1990/2129/article/1/made
The Value Added Tax (Charities) (No. 2) Order 1990
National Health Service (NHS)
NHS management
Health care services and specialisms
VAT
Voluntary health services
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order adds National Health Service trusts to the list of eligible bodies entitled to receive, as zero-rated supplies, the supply of certain relevant goods which are purchased from funds provided by a charity or from voluntary contributions. It places National Health Service trusts on a par with health authorities in England and Wales and Health Boards in Scotland.
The Value Added Tax (Charities) (No. 2) Order 1990
Order
Value Added Tax Act 1994
Sch. 15
Sch. 13
para. 19
s. 101(1)
1
This Order may be cited as the Value Added Tax (Charities) (No. 2) Order 1990 and shall come into force on 1st December 1990.