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2.—(1) Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education)(1) is amended as follows.
(2) In item 3 omit “, except, where the body operates a membership scheme, an individual who is not a member,”.
(3) Omit Note (2).
Group 10 was amended by S.I. 1999/1994 (there are other amendments but none is relevant).
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