Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994
| Jurisdiction | UK Non-devolved |
| Citation | SI 1994/687 |
| Year | 1994 |
1994 No. 687
VALUE ADDED TAX
The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994
Made 10th March 1994
Laid before the House of Commons 10th March 1994
Coming into force 1st April 1994
The Treasury, in exercise of the powers conferred on them by sections 17(2) and 48(6) of the Value Added Tax Act 19831and of all powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994 and shall come into force on the 1st April 1994.
2. Group 10 (Sports Competitions) of Schedule 6 to the Value Added Tax At 1983 shall be varied—
(a) by inserting “SPORT,” in the heading before the words “SPORTS COMPETITIONS”, and after the words “SPORTS COMPETITIONS” by adding the words “AND PHYSICAL EDUCATION”;
(b) by adding after item 2 the following—
“3. The supply by a non-profit making body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.”;
(c) by substituting for the note to the Group the following—
“Notes:
1 Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.
2 An individual shall only be considered to be a member of a non-profit making body for the purpose of Item 3 where he is granted membership for a period of three months or more.
3 In Item 3 a “non-profit making body” does not include—
(a) a local authority within the meaning of section 20(6) of this Act;
(b) a Government department within the meaning of section 27(4) of this Act; or
(c) a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.”
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)...
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