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  3. 50-000 CHARITIES
  4. 50-490 SUPPLIES OF RELEVANT GOODS TO ELIGIBLE BODIES

50-490 SUPPLIES OF RELEVANT GOODS TO ELIGIBLE BODIES

Contents:

  • 50-490 Introduction to supplies of relevant goods to eligible bodies
  • 50-495 Definition of ‘relevant goods’
  • 50-500 Meaning of ‘use in medical or veterinary research, training, diagnosis or treatment’
  • 50-505 Definition of ‘eligible body’
  • 50-510 ‘Funding test’
  • 50-515 Installation
  • 50-520 Meaning of ‘charitable institution providing care, etc.’
  • 50-525 Meaning of ‘care’ and ‘handicapped’
  • 50-530 Letting on hire
  • 50-535 Repair or maintenance of relevant goods
  • 50-540 Cases on ‘relevant goods’
  • 50-545 Zero-rating certificates

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