Value Added Tax (Charities) Order 1990
| Jurisdiction | UK Non-devolved |
| Citation | SI 1990/750 |
| Year | 1990 |
1990 No. 750
VALUE ADDED TAX
The Value Added Tax (Charities) Order 1990
Made 26th March 1990
Laid before the House of Commons 28th March 1990
Coming into force 1st May 1990
The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 19831and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Charities) Order 1990 and shall come into force on 1st May 1990.
2. Group 16 (charities, etc.) of Schedule 5 to the Value Added Tax Act 19832shall be varied in accordance with the following articles of this Order.
3. At the end of item 1 there shall be added the words “or the supply of such goods by a taxable person who has covenanted by deed to give all the profits of that supply to such a charity.”.
4. At the end of item 2 there shall be added the words “or by a taxable person described in that item.”.
5. At the end of item 8 there shall be added the words “or the supply to a charity of any goods or services in connection with the preparation of such an advertisement.”.
6. For Note (1) there shall be substituted the following Note:
“1 Item 1 shall apply only if the supply is a sale of goods donated to that charity or taxable person.”.
7. In Note (4)(a):
(a) after the word “sterilising” there shall be inserted the word “, laboratory”,
(b) the word “solely” shall be deleted,
(c) after the word “research,” there shall be inserted the word “training,”.
8. In Note (4)(c), for the words “parts and accessories designed solely for use” there shall be substituted the words “parts or accessories for use”.
David Lightbown
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty’s Treasury
26th March 1990
(This note is not part of the Order)
This Order varies, witheffect from 1st May 1990, items 1, 2 and 8 of and Notes (1) and (4) to Group 16 of Schedule 5 to the...
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