{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n2.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/6/part/1n2",
  "kind": "part",
  "number": "Group 10— sports,Sports Competitions and physical ",
  "heading": null,
  "text": "Item No.\nNotes:\n(1)Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.\n(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.\n(3)In Item 3 a “non-profit making body\" does not include—\n(a)a local authority within the meaning of section 20(6) of this Act;\n(b)a Government department within the meaning of section 27(4) of this Act; or\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 Group 10 (Sports Competitions) inserted (1.4.1994) by S.I. 1994/687, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 6 Group 10 substituted (1.4.1994) by S.I. 1994/687, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/1n2",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}