{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-wrapper86n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-wrapper86n1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/12/paragraph/wrapper86n1",
  "kind": "paragraph",
  "number": null,
  "heading": "Notes:",
  "text": "(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.\n(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.\n(3) For the purposes of item 2 “qualifying body” means—\n( a ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) any non-profit making organisation mentioned in item 1 of Group 9;\n(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\n(d) any body which is an eligible body for the purposes of item 2 of Group 13.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 Pt. 2 Group 12 Note (3) substituted (1.6.1996) by S.I. 1996/1256, arts. 1, 2(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9 Pt. 2 Group 12 Note (3)(a) omitted (1.12.1999) by S.I. 1999/2834, art. 5"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/12/paragraph/wrapper86n1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}