# Value Added Tax Act 1983 (repealed 1.9.1994), Part Group 10— sports,Sports Competitions and physical

Extent: E+W+S+N.I.

Item No.
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.

---
Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/1n2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.