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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 3

Sch 9 Pt II para 3

The supply of goods and services by a charity or a qualifying body in connection with an event— (a) that is organised jointly by a charity, or two or more charities, and the qualifying body, (b) that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit, (c) whose primary purpose is the raising of money, and (d) that is promoted as being primarily for the raising of money.

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