VRDP04500 - Definitions and use of terms: Group 15 relief and 바카라 사이트榰se바카라 사이트� criteria
Legal Note
3. 바카라 사이트淩elevant goods바카라 사이트� means
(d) goods of a kind described in item 2 of Group 12 of this Schedule;
Note (3)(d) brings item 2 goods into the relief under Group 15, but without the condition attached to item 2 concerning domestic or personal use.
When you are considering a supply to an eligible charity it is important, therefore, that you are clear whether relief is being claimed under Group 12 or Group 15, as different conditions will apply.
A supply to an eligible charity may, of course, fall under both reliefs. See 바카라 사이트楴otice 701/1 Charities바카라 사이트� for further information. It should be noted that not all charities are eligible for relief under Group 15.