# Value Added Tax Act 1994, Paragraph 3


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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/12/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.