
1 
This Order may be cited as the Value Added Tax (Charities) (No. 2) Order 1990 and shall come into force on 1st December 1990.
2 
Group 16 (Charities, etc) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding at the end of Note (5):“
(i) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the National Health Service (Scotland) Act 1978.”
John M. Taylor
Thomas Sackville
Two of the Lord Commissioners of Her Majesty’s Treasury
29th October 1990