LON (95/2546)

No. 13,938

Decision given 20 February 1996.

Exemption – Sport – Non-profit making body – Berthing rights – Meaning of ‘is taking part’ – Whether non-contemporaneous activities within ambit of exempt sporting services – Directive 77/388, the sixth VAT directive, art. 13(A)(1)(m); Value Added Tax Act 1994, s. 31(1) and Sch. 9, Grp. 10, item 3.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.