No. 19,146.

Decision given on 30 June 2005 by Stephen Oliver QC (Chairman).

Exemption – Sport – Services of hockey's governing body – Provision of sports-related services to affiliated hockey clubs – Whether services of governing body supplied to persons taking part in sport – EC Directive 77/388, the sixth VAT directive, art. 13(A)(1)(m); Value Added Tax Act 1994, Sch. 8, Grp. 10, item 3.

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