Article 1

This Order may be cited as the Value Added Tax (Fund-Raising Events by Charities and Other Qualifying Bodies) Order 2000 and shall come into force on 1st April 2000.

The variations for which this Order provides have effect only in the case of supplies made on or after 1st April 2000.

However, in determining for the purposes of Note (4) inserted by article 3 below whether the number of events in a series exceeds any particular number, an event is not to be disregarded solely because it was held before 1st April 2000.