Paragraph 2 F1
United Kingdom
The donation of any goods for sale or export by a charity described in item 1 { F2or by a taxable person described in that item}
Annotations
Textual amendments
- F1
Item 2 substituted by S.I. 1987/437, art. 3(1)
- F2
Words added by S.I. 1990/750, art. 4
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)