# The Value Added Tax (Charities) Order 1990, Article 6


For Note (1) there shall be substituted the following Note:
“(1) Item 1 shall apply only if the supply is a sale of goods donated to that charity or taxable person.”.

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Source: https://www.legislation.gov.uk/uksi/1990/750/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-order-1990/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.