# Value Added Tax Act 1994, Paragraph 2

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.