The old qualifying purposes (fund-raising and making-known objects) have been replaced by a general qualification: the promulgation of an advertisement or the ‘right to promulgate an advertisement’. This is intended to bring within the scope of zero-rating all charity advertising, including recruitment adverts. ‘Promulgate’ is taken to mean ‘make known to the public’. There are, however, some specific exclusions (¶50-565).
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