The Value Added Tax (Cultural Services) Order 1996
This Order, with effect from 1st June 1996, introduces a new Group 13 into Schedule 9 to the Value Added Tax Act 1994 which exempts from value added tax admission charges to certain cultural activities. This implements Article 13A(1)(n) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1) (“the Sixth VAT Directive”).