lexiara

Schedule 10, Part 2, paragraph 36(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where P is a charity using the relevant premises (or a part of the relevant premises) as a village hall or similarly in providing social or recreational facilities for a local community the premises are (or the part is) treated as being used for a relevant charitable purpose whether or not any person in occupation is using the premises (or part) for a relevant charitable purpose.

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Source: legislation.gov.uk · retrieved 2026-07-28