Article 2 Amendment 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).
Annotations
Footnotes
- f1
-
Group 10 was amended by S.I. 1999/1994 (there are other amendments but none is relevant).