Article 2

by inserting “SPORT,” in the heading before the words “SPORTS COMPETITIONS”, and after the words “SPORTS COMPETITIONS” by adding the words “AND PHYSICAL EDUCATION”;

by adding after item 2 the following—

“3

The supply by a non-profit making body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.”;

by substituting for the note to the Group the following—

“Notes:

(1)

Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.

(2)

An individual shall only be considered to be a member of a non-profit making body for the purpose of Item 3 where he is granted membership for a period of three months or more.

(3)

In Item 3 a “non-profit making body” does not include—

(a)

a local authority within the meaning of section 20(6) of this Act;

(b)

a Government department within the meaning of section 27(4) of this Act; or

(c)

a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.”