The Value Added Tax (Sport) Order 2014

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Statutory Instrument

The Value Added Tax (Sport) Order 2014

Citation

S.I. 2014/3185

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation and commencement

This Order may be cited as the Value Added Tax (Sport) Order 2014 and comes into force on 1st January 2015.

Section 2Amendment of Group 10 of Schedule 9 to the Value Added Tax Act 1994

(1) Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education) is amended as follows.
(2) In item 3 omit “, except, where the body operates a membership scheme, an individual who is not a member,”.
(3) Omit Note (2).

2 sections

Cite this legislation

The Value Added Tax (Sport) Order 2014 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2014-3185

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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