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HMRC internal manual

VAT Construction

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‘Relevant charitable purpose’ - interpretation of terms: statutory definition

The meaning of ‘relevant charitable purpose’ is defined in Value Added Tax Act 1994, Schedule 8, Group 5, Note 6.

For zero-rated approved alterations, the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3 imports the above definition (VCONST08150).