EDN (87/91)

No. 2776

Decision given 3 June 1988.

Exemption – Facilities for playing sport – Professional football match – Large number of spectators – Whether supply exempt or standard-rated – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1 (h).

  The issue was whether the letting of a football ground to the Scottish Football Association for an international match was an exempt supply.

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