{
  "url": "https://openlegislation.uk/value-added-tax-charities-order-1991/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1991/article-4.json",
  "legislation": "uksi/1991/737",
  "legislation_title": "The Value Added Tax (Charities) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-order-1991",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "For item 8 there shall be substituted the following item:\n“8 The supply to a charity, for the purpose of raising money for, or making known the objects or reasons for the objects of, the charity, of—\n(a) the broadcast on television or radio or screening in a cinema of an advertisement; or\n(b) the publication of an advertisement in any newspaper, journal, poster, programme, annual leaflet, brochure, pamphlet, periodical or similar publication; or\n(c) any goods or services in connection with the preparation of an advertisement within (b) above.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/737/article/4",
    "retrieved_at": "2026-10-29T14:47:32.406664+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}