[33D Charities to which section 33C applies]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[33D  Charities to which section 33C applies]

[Palliative care charities

(1)     “Palliative care charity” means a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness.

(2)     In subsection (1) “medical professional” means—

(a)     a registered medical practitioner, or

(b)     a registered nurse.

Air ambulance charities

(3)     “Air ambulance charity” means a charity the main purpose of which is to provide an air ambulance service in pursuance of arrangements made by, or at the request of, a relevant NHS body.

(4)

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