# The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994, 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.”.

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Source: https://www.legislation.gov.uk/uksi/1994/687/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.