# The Value Added Tax (Sport) Order 2014, 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) 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).

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Source: https://www.legislation.gov.uk/uksi/2014/3185/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-sport-order-2014/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.