SCHEDULES
SCHEDULE 6 Exemptions
F2Group 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.
F31A
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.
F42
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.
Sch. 6 Group 12 added after Group 11 by S.I. 1989/470, art. 3