OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.