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Schedule 4A, Part 3, paragraph 14A(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This paragraph applies to the provision of— services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and ancillary services relating to such activities, including services of organisers of such activities.

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Source: legislation.gov.uk · retrieved 2026-07-28