This statutory instrument establishes the specific regulatory framework for the application of Value Added Tax to competition-related activities within the United Kingdom. The document, issued by the British government, provides the legal definitions and tax liabilities associated with entry fees and prize structures for competitions. It serves as a formal directive to ensure compliance with national tax legislation regarding commercial and non-commercial contests.

Legal professionals and tax practitioners utilize this order as a primary source for historical compliance and statutory interpretation. It is considered a technical document requiring specialized knowledge of UK tax law for accurate application.