Paragraph 2 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

The donation of any goods for any one or more of the following purposes—

(a)

sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods;

(b)

export by a charity or such a taxable person;

(c)

letting by a charity or such a taxable person.

Annotations

F1: Sch. 8 Pt. 2 Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6

C1: Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))