OpenLegislation

Paragraph 3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The supply by F1an eligible body to an individual F2... of services closely linked with and essential to sport or physical education in which the individual is taking part.

Annotations

Textual amendments

F1

Words in Sch. 9 Pt. II Group 10 Item 3 substituted (1.1.2000) by S.I. 1999/1994, art. 3

F2

Words in Sch. 9 Pt. II Group 10 omitted (1.1.2015) by virtue of The Value Added Tax (Sport) Order 2014 (S.I. 2014/3185), arts. 1, 2(2)

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)