Item No.
1The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.
2The grant, by a non-profit-making body established for the purposes of sport or physical recreation, of a right to enter a competition in such an activity.
Note:
Item 2 does not include any supply where the consideration consists wholly or partly in a charge which the body ordinarily makes for the use of its facilities or the admission to its premises.