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The Value Added Tax (Sport) Order 2014

S.I. 2014/3185 · Made 1 December 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Value Added Tax

Made 1st December 2014

Laid before the House of Commons 2nd December 2014

Coming into force 1st January 2015

The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994f1.

Annotations to the whole text

Footnotes

f1

1994 c. 23; section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9).

Contents

  1. 1Citation and commencement
  2. 2Amendment of Group 10 of Schedule 9 to the Value Added Tax Act 1994
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Value Added Tax (Sport) Order 2014 and comes into force on 1st January 2015.

2Amendment of Group 10 of Schedule 9 to the Value Added Tax Act 1994

(1)

Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education)f1 is amended as follows.

(2)

In item 3 omit “, except, where the body operates a membership scheme, an individual who is not a member,”.

(3)

Omit Note (2).

Signature

David Evennett

Alun Cairns

Two of the Lords Commissioners of Her Majesty’s Treasury

1st December 2014

Explanatory note

(This note is not part of the Order)

This Order amends Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education) to remove the requirement for the individual receiving the supply to be a member where the body making the qualifying supply operates a membership scheme.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.