Updated: Updates made throughout to reflect the changes in the law with effect from 1 January 2015 relating to membership.
This Notice cancels and replaces VAT Notice 701/45 Sport and physical education (August 2011). It has been updated to reflect the changes in the law with effect from 1 January 2015 relating to membership.
https://www.gov.uk/government/publications/vat-notice-70145-sport
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