The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994
This Order extends Group 10 of Schedule 6 to the Value Added Tax Act 1983 to provide exemption from value added tax for certain services supplied by non-profit making bodies to people taking part in sport or physical education, and implements Article 13A.1(m) and 13A.2(b) of the Sixth Council Directive on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC)(“the Directive”).