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Schedule 7A, Part 2, Group 3, item 2(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The second condition is that the scheme disburses, whether directly or indirectly, its grants in whole or in part out of funds made available to it in order to achieve that objective— by the Secretary of State, by the Scottish Ministers, by the National Assembly for Wales, by a Minister (within the meaning given by section 7(3) of the Northern Ireland Act 1998 (c. 47)) or a Northern Ireland department, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . under an arrangement approved by the Gas and Electricity Markets Authority, under an arrangement approved by the Director General of Electricity Supply for Northern Ireland, or by a local authority.

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