Article 3

In Group 12 (Fund-Raising Events by Charities and Other Qualifying Bodies) of Schedule 6 to the Value Added Tax Act 1983, Note (2) shall be varied by substituting the following—

“(2)

For the purposes of Item 2 “qualifying body” means any non-profit making body which is—

(a)

mentioned in section 47(3) or Item 1 of Group 9 of Schedule 6 tothe Act: or

(b)

established for the principal purpose of providing facilities for participating in sport or physical education.”.