This paragraph examines definitions relevant to the zero-rating extended to certain supplies to and by charities and which is conferred by VATA 1994 Sch 8 Group 15. In particular, it considers definitions of the following:
For the items which are zero-rated under this group, see V4.266A.
For an overview of zero-rating in connection with charities and non-profit bodies more broadly, see V4.261.
- Ìý
•ÌýÌýÌýÌý care
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•ÌýÌýÌýÌý charity
- Ìý
•ÌýÌýÌýÌý eligible body
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•ÌýÌýÌýÌý relevant goods
- Ìý
•ÌýÌýÌýÌý disabled
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•ÌýÌýÌýÌý handicapped
- Ìý
•ÌýÌýÌýÌý hospital
- Ìý
•ÌýÌýÌýÌý profits-to charity person
- Ìý
•ÌýÌýÌýÌý relevant establishment
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