{
  "url": "https://openlegislation.uk/value-added-tax-charities-order-1991/article-9",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1991/article-9.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/9",
  "kind": "article",
  "number": "9",
  "heading": null,
  "text": "Group 12 (Fund-Raising Events by Charities and Other Qualifying Bodies) of Schedule 6 to the Value Added Tax Act 1983 shall be varied by inserting after Note (1) the following Note:\n“(1A) For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 12 was added by S.I. 1989/470."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/737/article/9",
    "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."
}