lexiara

Schedule 9, Part II, Group 10, item 1

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.

· All articles ·

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