{
  "url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994/article-3.json",
  "legislation": "uksi/1994/687",
  "legislation_title": "The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "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—\n“(2) For the purposes of Item 2 “qualifying body” means any non-profit making body which is—\n(a) mentioned in section 47(3) or Item 1 of Group 9 of Schedule 6 tothe Act: or\n(b) established for the principal purpose of providing facilities for participating in sport or physical education.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/687/article/3",
    "retrieved_at": "2026-10-29T13:37:28.592206+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."
}