Schedule 8, Part II, Group 15, item 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The donation of any goods for any one or more of the following purposes— sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods; export by a charity or such a taxable person; letting by a charity or such a taxable person.
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Source: legislation.gov.uk · retrieved 2026-07-28