The Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1998
This Order applies to services supplied on or after 18th March 1998 and introduces a definition of “non-profit making body” into Group 10 of Schedule 9 to the Value Added Tax Act 1994 (c. 23). Group 10 exempts from VAT certain supplies relating to competitions and sports and physical education. This group implements Article 13A(1)(m) of EC Directive 77/388/EEC (OJ L145, 13.6.1977, p. 1) (the Sixth VAT Directive), which requires member States to exempt supplies of sporting services by non-profit making bodies, but to tax such supplies made by commercial bodies.