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(This note is not part of the Order)
This Order varies, with effect from 1st April 1991, items 1, 8, 9 and 10 of, and Notes (2) and (4)(a) to, Group 16 of Schedule 5 to the Value Added Tax Act 1983. It also adds a new Note (1A) to Group 12 of Schedule 6 to that Act.
Article 3 of the Order extends the zero rate in item 1, Group 16, Schedule 5, for the sale of donated goods, to all charities, not just those established primarily for the relief of distress or for the protection or benefit of animals.
Article 4 of the Order extends the zero rate in item 8, for printed media advertising supplied to charities for raising money for their work or for making known their aims and objectives, to the broadcasting of such advertisements on television and radio, and the screening of such advertisements in cinemas.
Article 5 of the Order amends the zero rate in item 9 specifically to include veterinary research.
Article 6 of the Order amends item 10 specifically to include substances directly used for synthesis or testing in the course of veterinary research.
Article 7 of the Order deletes Note (2), which becomes otiose following the extending of item 1 (Article 3).
Article 8 of the Order amends the definition of “relevant goods”, used in items 4, 5and 6, to include goods used in veterinary research.
Article 9 of the Order adds Note (1A) to Group 12 of Schedule 6, in order to exempt one-off fund-raising events organised by charities' trading subsidiaries.
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