# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 1

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

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.

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Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-1n2/paragraph-1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