http://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/10/paragraph/3Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2023-05-10Expert Participation2023-05-01Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1) SCHEDULESSCHEDULE 9 ExemptionsC1Part II The GroupsAnnotations:Modifications etc. (not altering text)C1Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)Group 10— Sport, sports competitions and physical education3The supply by F1an eligible body to an individual F2... of services closely linked with and essential to sport or physical education in which the individual is taking part.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)