# The Value Added Tax (Charities) (No. 2) Order 1990

S.I. 1990/2129 · made 29 October 1990

This Order adds National Health Service trusts to the list of eligible bodies entitled to receive, as zero-rated supplies, the supply of certain relevant goods which are purchased from funds provided by a charity or from voluntary contributions. It places National Health Service trusts on a par with health authorities in England and Wales and Health Boards in Scotland.

Made under: Value Added Tax Act 1983 (repealed 1.9.1994) (Section 16, Section 48)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-charities-no-2-order-1990/pdf/uksi_19902129_en.pdf

## Introductory text

VALUE ADDED TAX
Made 29th October 1990
Laid before the House of Commons 31st October 1990
Coming into force 1st December 1990
The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Charities) (No. 2) Order 1990 and shall come into force on 1st December 1990.

## 2 

Group 16 (Charities, etc) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding at the end of Note (5):
“1990 c. 19.
1978 c. 29.
(i) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the National Health Service (Scotland) Act 1978.”

## Signature

John M. Taylor
Thomas Sackville
Two of the Lord Commissioners of Her Majesty’s Treasury
29th October 1990

## Explanatory note

(This note is not part of the Order)
This Order adds National Health Service trusts to the list of eligible bodies entitled to receive, as zero-rated supplies, the supply of certain relevant goods which are purchased from funds provided by a charity or from voluntary contributions. It places National Health Service trusts on a par with health authorities in England and Wales and Health Boards in Scotland.

---
Source: https://www.legislation.gov.uk/uksi/1990/2129 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-no-2-order-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.