UK Statutory Instrument
2000
United Kingdom
The Value Added Tax (Charities and Aids for the Handicapped) Order 2000
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 18 other sections — procedural / definitional / commencement
s.2
s.3
s.4
s.5
s.6
s.7
s.8
s.9
This Order may be cited as the Value Added Tax...
Group 12 (zero-rating for drugs, medicines, aids for the handicapped,...
For item 11 there shall be substituted— The supply to a charity of a service of providing,...
After Note (5I) there shall be inserted—
Group 15 (zero-rating for charities etc.) of Schedule 8 to...
For items 1 and 2 there shall be substituted— The sale, or letting on hire, by a charity of...
For item 8 there shall be substituted— The supply to a charity of a right to promulgate...
For Note (1) there shall be substituted—
After note (10) there shall be inserted—
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.