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The Value Added Tax (Charities) (No. 2) Order 1990
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- 1990 No. 2129
- Explanatory Note
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Explanatory Note
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This Order adds National Health Service trusts to the list of eligible bodies entitled to receive, as zero-rated supplies, the supply of certain relevant goods which are purchased from funds provided by a charity or from voluntary contributions. It places National Health Service trusts on a par with health authorities in England and Wales and Health Boards in Scotland.
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