# Value Added Tax Act 1994, Paragraph: Notes:

Extent: E+W+S+N.I.

(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.
(3) For the purposes of item 2 “qualifying body” means—
( 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/12/paragraph/wrapper86n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-wrapper86n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.