VAT Sport Manual

VSPORT5000 - Further information on the scope of the exemption: Contents

1. VSPORT5010

   Definition of competition
2. VSPORT5020

   Distinction between an animal show and competition
3. VSPORT5030

   Total amount of the entry fee returned as prizes
4. VSPORT5040

   Entry fees to horse races governed by Jockey Club rules
5. VSPORT5050

   “Entry receiving fees”
6. VSPORT5060

   Competition organised by a non-profit-making body
7. VSPORT5070

   The provision of additional benefits to competitors