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.
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