# Value Added Tax Act 1994, Paragraph 3

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

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.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/10/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.