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The Value Added Tax (Fund-Raising Events and Charities) Order 1989
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- UK Statutory Instruments
- 1989 No. 470
- Article 3
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3. Schedule 6 to the Value Added Tax Act 1983 shall be varied by adding after Group 11 the following—
“GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
Item No.
1. 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.
2. The supply of goods and services by a qualifying body in connection with a fund-raising event organised exclusively for its own benefit.
Notes:
(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.
(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.”.
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