3

For the purposes of item 2 “qualifying body” means—

a

any non-profit making body whose objects are of any description mentioned in section 94(3);

b

any non-profit making organisation mentioned in item 1 of Group 9;

c

any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or

d

any body which is an eligible body for the purposes of item 2 of Group 13.

GROUP 13—CULTURAL SERVICES ETC

Item No.

1

The supply by a public body of a right of admission to—

a

a museum, gallery, art exhibition or zoo; or

b

a theatrical, musical or choreographic performance of a cultural nature.

2

The supply by an eligible body of a right of admission to—

a

a museum, gallery, art exhibition or zoo; or

b

a theatrical, musical or choreographic performance of a cultural nature.

Notes:

1

For the purposes of this Group “public body” means—

a

a local authority;

b

a government department within the meaning of section 41(6); or

c

a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”.

2

For the purposes of item 2 “eligible body” means any body (other than a public body) which—

a

is precluded from distributing, and does not distribute, any profit it makes;

b

applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and

c

is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.

3

Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.

4

Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.