{
  "url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989/article-3.json",
  "legislation": "uksi/1989/470",
  "legislation_title": "The Value Added Tax (Fund-Raising Events and Charities) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Schedule 6 to the Value Added Tax Act 1983 shall be varied by adding after Group 11 the following—\n“GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES\nItem No.\n1 The supply of goods and services by a charity in connection with a fund-raising event organised for charitable purposes by a charity or jointly by more than one charity.\n2 The supply of goods and services by a qualifying body in connection with a fund-raising event organised exclusively for its own benefit.\nNotes:\n(1) For the purposes of items 1 and 2 “fund-raising event” means a fete, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.\n(2) For the purposes of item 2 “qualifying body” means any non-profit making body mentioned in either section 47(3) of this Act or item 1 of Group 9 of Schedule 6 to this Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/470/article/3",
    "retrieved_at": "2026-10-29T15:47:15.482289+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."
}