SolvedVCHAR14600 | Medical and scientific equipment (“relevant goods”): Administrative and control procedures
From HM Revenue & Customs · VAT Charities
There are certain fundamental difficulties associated with the zero-rating of relevant goods. You need to be aware of these difficulties if the relief is to be controlled effectively.
| You can find more guidance on … | in paragraph… |
|---|---|
| determining the liability of a supply | VCHAR14650 |
| eligibility declarations and certificates | VCHAR14700 |
| determining whether the supply was made to an eligible body | VCHAR14750 |
| determining whether relevant goods were supplied | VCHAR14800 |
| determining the use to which the relevant goods are put | VCHAR14850 |
| determining the source of funding | VCHAR14950 |