# Value Added Tax Act 1994, Paragraph 1A


The sale, or letting on hire, by a taxable person of any goods donated to him for—
(a) sale,
(b) letting,
(c) sale or letting,
(d) sale or export,
(e) letting or export, or
(f) sale, letting or export,
if he is a profits-to-charity person in respect of the goods.

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