# The Value Added Tax (Charities) Order 1991, Article 3


For item 1 there shall be substituted the following item:
“1 The supply by a charity of any goods which have been donated for sale or the supply of such goods by a taxable person who has covenanted by deed to give all the profits of that supply to a charity.”

---
Source: https://www.legislation.gov.uk/uksi/1991/737/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-order-1991/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.