Textual Amendments
F1Words in Sch. 6 Group 10 (Sports Competitions) inserted (1.4.1994) by S.I. 1994/687, art. 2(a)
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.
[F23The 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
F2Item 3 added (1.4.1994) by S.I. 1994/687, art. 2(b)
[F3Notes:
Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.
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.
In Item 3 a “non-profit making body" does not include—
a local authority within the meaning of section 20(6) of this Act;
a Government department within the meaning of section 27(4) of this Act; or
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
F3Words in Sch. 6 Group 10 substituted (1.4.1994) by S.I. 1994/687, art. 2(c)