The Value Added Tax (Charities and Aids for the Handicapped) Order 2000

7.  For item 8 there shall be substituted—

8.  The supply to a charity of a right to promulgate an advertisement by means of a medium of communication with the public.

8A.  A supply to a charity that consists in the promulgation of an advertisement by means of such a medium.

8B.  The supply to a charity of services of design or production of an advertisement that is, or was intended to be, promulgated by means of such a medium.

8C.  The supply to a charity of goods closely related to a supply within item 8B..