VDT EXEMPTION – Sport – Services of Hockey’s governing body – Governing body provides sport-related services to affiliated hockey clubs – Clubs are unincorporated associations – Whether services of governing body supplied to persons taking part in sport – Yes – EC Sixth Directive Art 13A.1(m) VAT Act 1994, Schedule 9, Group 10, item 3
Citations:
[2005] UKVAT V19146
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229563