{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-483",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-483.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/483",
  "kind": "section",
  "number": "483",
  "heading": "Exemption for profits from fund-raising events",
  "text": "(1) The profits of a trade carried on by a charitable company are not taken into account in calculating total profits so far as they—\n(a) arise from an event that is VAT-exempt in relation to the company, and\n(b) are applied to charitable purposes or transferred to a charity.\n(2) The profits of a trade carried on by a body to which subsection (3) applies are not taken into account in calculating total profits so far as they—\n(a) arise from an event that is VAT-exempt in relation to the body, and\n(b) are applied to charitable purposes or transferred to a charity.\n(3) This subsection applies to any voluntary organisation that is a qualifying body for the purposes of Group 12 of Schedule 9 to the Value Added Tax Act 1994 (fund-raising events by charities and other qualifying bodies).\n(4) The exemptions under this section require a claim.\n(5) For the purposes of this section an event is VAT-exempt in relation to a person if the supply of goods and services by that person in connection with the event would be exempt from value added tax under Group 12 of Schedule 9 to the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/483",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}