# The Value Added Tax (Charities and Aids for the Handicapped) Order 2000, Article 7


For item 8 there shall be substituted—
“8 The supply to a charity of a right to promulgate an advertisement by means of a medium of communication with the public.
8A A supply to a charity that consists in the promulgation of an advertisement by means of such a medium.
8B The supply to a charity of services of design or production of an advertisement that is, or was intended to be, promulgated by means of such a medium.
8C The supply to a charity of goods closely related to a supply within item 8B.”.

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Source: https://www.legislation.gov.uk/uksi/2000/805/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.