# Value Added Tax Act 1994, Paragraph 1

Extent: E+W+S+N.I.

The sale, or letting on hire, by a charity of any goods donated to it for—
(a) sale,
(b) letting,
(c) sale or letting,
(d) sale or export,
(e) letting or export, or
(f) sale, letting or export.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.