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HMRC internal manual

VAT Construction

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
17 June 2025 - See all updates
  1. Back to contents
  2. VCONST16000

VCONST16300 - 鈥楻elevant charitable purpose鈥� - interpretation of terms: what is a charity?

You can find guidance on what is a charity in the VAT Charities Manual

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