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

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