Section 33D(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
“Palliative care charity” means a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness.
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Source: legislation.gov.uk · retrieved 2026-07-28