# Value Added Tax Act 1994, Paragraph 1: Item No.


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.