# The Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1998, Article 4


After Note (2A) there shall be inserted—
“(2B) For the purposes of this group a non-profit making body means any body which—
(a) is precluded from distributing, and does not distribute, any profit it makes; and
(b) applies any profits made from supplies of a description within items 2 and 3 to the continuance or improvement of the facilities made available by means of the supplies.”.

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Source: https://www.legislation.gov.uk/uksi/1998/764/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-sport-sports-competitions-and-physical-education-order-1998/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.