Value Added Tax Act 1983 (repealed 1.9.1994)

Group 10— [F1 sports,]Sports Competitions [F1 and physical education] U.K.

Textual Amendments

F1 Words in Sch. 6 Group 10 (Sports Competitions) inserted (1.4.1994) by S.I. 1994/687, art. 2(a)

Item No.

1 The 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.

2 The 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.

[F2 3 The supply by a non-profit making body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.]

Textual Amendments

F2 Item 3 added (1.4.1994) by S.I. 1994/687, art. 2(b)

[F3 Notes:

(1)

Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.

(2)

An individual shall only be considered to be a member of a non-profit making body for the purpose of Item 3 where he is granted membership for a period of three months or more.

(3)

In Item 3 a “non-profit making body" does not include—

(a)

a local authority within the meaning of section 20(6) of this Act;

(b)

a Government department within the meaning of section 27(4) of this Act; or

(c)

a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.]

Textual Amendments

F3 Words in Sch. 6 Group 10 substituted (1.4.1994) by S.I. 1994/687, art. 2(c)