{
  "url": "https://openlegislation.uk/value-added-tax-sport-order-2014/note",
  "json_url": "https://openlegislation.uk/value-added-tax-sport-order-2014/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3185/note",
    "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."
}