{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-3",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-3.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/10/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The supply by an eligible body to an individual ... of services closely linked with and essential to sport or physical education in which the individual is taking part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 Pt. II Group 10 Item 3 substituted (1.1.2000) by S.I. 1999/1994, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/10/paragraph/3",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}