{
  "url": "https://openlegislation.uk/value-added-tax-sport-order-2014/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-sport-order-2014/article-2.json",
  "legislation": "uksi/2014/3185",
  "legislation_title": "The Value Added Tax (Sport) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-sport-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Group 10 of Schedule 9 to the Value Added Tax Act 1994",
  "text": "(1) Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education) is amended as follows.\n(2) In item 3 omit “, except, where the body operates a membership scheme, an individual who is not a member,”.\n(3) Omit Note (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 10 was amended by S.I. 1999/1994 (there are other amendments but none is relevant)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3185/article/2",
    "retrieved_at": "2026-10-28T23:54:51.716761+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."
}