# The Value Added Tax (Charities) Order 1991, Article 9


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:
“(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.”

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Source: https://www.legislation.gov.uk/uksi/1991/737/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-order-1991/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.