[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.
[F2(1A)For the purposes of item 1 “charity" includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.]
[F3(2)For the purposes of Item 2 “qualifying body" means any non-profit making body which is—
(a)mentioned in section 47(3) or Item 1 of Group 9 of Schedule 6 tothe Act: or
(b)established for the principal purpose of providing facilities for participating in sport or physical education.]
Textual Amendments
F2Sch. 6 Group 12 Note (1A) inserted by S.I. 1991/737, art. 9
F3Sch. 6 Group 12 Note (2) substituted (1.4.1994) by S.I. 1994/687, art. 3