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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 1

Sch 9 Pt II para 1 Item No.

The supply of goods and services by a charity in connection with an event— (a) that is organised for charitable purposes by a charity or jointly by more than one charity, (b) whose primary purpose is the raising of money, and (c) that is promoted as being primarily for the raising of money.

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