Paragraph Notes:

United Kingdom

(1)

For the purposes of items 1 and 2 “fund-raising event” means a fête, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.

(2)

For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.

F1(3)

For the purposes of item 2 “qualifying body” means—

F2( a )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

any non-profit making organisation mentioned in item 1 of Group 9;

(c)

any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or

(d)

any body which is an eligible body for the purposes of item 2 of Group 13.

Annotations

Textual amendments

F1: Sch. 9 Pt. 2 Group 12 Note (3) substituted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(a)
F2: Sch. 9 Pt. 2 Group 12 Note (3)(a) omitted (1.12.1999) by S.I. 1999/2834, art. 5

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