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Paragraph 1 Item No.F1

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

The supply of goods and services by a charity in connection with an event—

(a)

that is organised for charitable purposes by a charity or jointly by more than one charity,

(b)

whose primary purpose is the raising of money, and

(c)

that is promoted as being primarily for the raising of money.

Annotations

Textual amendments

F1

Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Notes on Chapter GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE

Textual amendments

F1

Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3