Paragraph 2 F1
The supply of goods and services by a qualifying body in connection with an event—
(a)
that is organised exclusively for the body’s own benefit,
(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