Paragraph 7 CharitiesF1

(1)

An option to tax has no effect in relation to any grant made to a person in relation to a building or part of a building intended by the person for use—

(a)

solely for a relevant charitable purpose, but

(b)

not as an office.

(2)

In relation to the expression “relevant charitable purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.

Annotations

Textual amendments

F1: Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)