HC Deb 03 December 1996 vol 286 c917

Resolved, That—

(1) In Group 15 of Schedule 8 to the Value Added Tax Act 1994, for Note (1) there shall be substituted the following Note— (1) Item I shall apply only if—

  1. (a) the supply is a sale of goods donated to that charity or taxable person;
  2. (b) the sale takes place as a result of the goods having been made available to the general public for purchase (whether in a shop or elsewhere); and
  3. (c) the sale does not take place as a result of any arrangements (whether legally binding or not) which related to the goods and were entered into by each of the parties to the sale before the goods were made available to the general public."

(2) This Resolution has effect in relation to supplies made on or after 26th November 1996.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.