lexiara

Section 33D(10)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Condition A is that the main purpose of the charity is to provide services for the transportation of items intended for use for medical purposes, including in particular— blood; medicines and other medical supplies; items relating to people who are undergoing medical treatment.

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