Section 33C(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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”.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.