Article 2

In Note (17) to Group 5 of Schedule 8 to the Value Added Tax Act 1994^f1—

(a)

for “where an annexe is intended for use solely for a relevant charitable purpose and” substitute “where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and”; and

(b)

at the beginning of paragraph (a) insert “the annexe”.

Annotations

Footnotes

f1: Note (17) to Group 5 of Schedule 8 was added when the whole of that Group was substituted by S.I. 1995/280.