# Value Added Tax Act 1994, Paragraph 2


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/12/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.