Schedule 9, Part II, Group 13, item 2(2)

For the purposes of item 2 “eligible body” means any body (other than a public body) which— is precluded from distributing, and does not distribute, any profit it makes; applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.

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