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2014 No. 3185 Value Added Tax The Value Added Tax (Sport) Order 2014 Made 1st December 2014 Laid before the House of Commons 2nd December 2014 Coming into force 1st January 2015 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.
Propose a changeThis Order may be cited as the Value Added Tax (Sport) Order 2014 and comes into force on 1st January 2015.
Propose a change(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).
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