The Value Added Tax (Sport) Order 2014

This Order amends Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education) to remove the requirement for the individual receiving the supply to be a member where the body making the qualifying supply operates a membership scheme.

Lifecycle

Department

Made

01 Dec 2014

—

In force

01 Jan 2015

Enabling power

The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 02 Dec 2014 · 25 KB

Instrument

application/pdf · 02 Dec 2014 · 29 KB