SCHEDULES

SCHEDULE 6U.K. Exemptions

[F1Group 12—Fund-Raising Events by Charities and Other Qualifying Bodies]U.K.

Textual Amendments

F1Sch. 6 Group 12 added after Group 11 by S.I. 1989/470, art. 3

Item No.

1The 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.

2The 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.