Paragraph 3 F1

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

(a)

that is organised jointly by a charity, or two or more charities, and the qualifying body,

(b)

that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit,

(c)

whose primary purpose is the raising of money, and

(d)

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