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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2015 - onwards
Version 2 of 2

71. Amendment of Schedule 1 (exempt activities), Schedule 2 (zero-rated goods and services) and Schedule 3 (goods and services chargeable at the reduced rate) to Principal Act

(1) Schedule 1 to the Principal Act is amended -

(a) by substituting the following subparagraph for subparagraph (4) of paragraph 3:

"(4) The provision by non-profit making organisations of -

(a) facilities for participation in -

(i) sporting activities, including golf, or

(ii) physical educational activities,

or

(b) services closely related to the provision of those facilities.",

(b) in paragraph 4 by inserting the following subparagraph after subparagraph (2) -

"(2A) The supply of services for the protection or care of children and young persons where such services are -

(a) referred to in the Child Care (Placement of Children in Foster Care) Regulations 1995, and

(b) provided by persons with whom arrangements have been made under section 58(1) of the Child and Family Agency Act 2013.",

and

(c) in paragraph 6 -