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Business tax

HMRC internal manual

VAT Construction

From:: HM Revenue & Customs
Published: 19 March 2016
Updated:: 20 July 2022 - See all updates

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Contents

VCONST16300 - ‘Relevant charitable purpose’ - interpretation of terms: what is a charity?

You can find guidance on what is a charity in V1-9 Charities (Word 502kb).

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