Schedule A1, paragraph 5(3B)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of paragraph 1(1)(aa) and (ab) above “ use for a relevant charitable purpose ” means use by a charity in either or both of the following ways, namely— otherwise than in the course or furtherance of a business; as a village hall or similarly in providing social or recreational facilities for a local community.
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Source: legislation.gov.uk · retrieved 2026-07-28