{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-Group/16/Charities/etc./paragraph-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-Group/16/Charities/etc./paragraph-2.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/5/part/Group/16/Charities/etc./paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The donation of any goods for sale or export by a charity described in item 1 { or by a taxable person described in that item}",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Item 2 substituted by S.I. 1987/437, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words added by S.I. 1990/750, art. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/Group/16/Charities/etc./paragraph/2",
    "retrieved_at": "2026-10-29T10:04:55.994456+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."
}