[33C Refunds of VAT to charities within section 33D]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[33C  Refunds of VAT to charities within section 33D]

[(1)     This section applies to a charity that falls within any of the descriptions in section 33D.

A charity to which this section applies is referred to in this section as a “qualifying charity”.

(2)     This section applies where—

[(a)     VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a qualifying charity, and]

(b)     the supply. . .

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