介绍性文本1.本命令可引称为附表3第10组（体育、体育比赛及体育）的增值税。附表3第2及3项及附注（1），（2）及（4）内，须在附注（2）后加上–5。在附注（3）后加上–解释性附注

Introductory Text1.This Order may be cited as the Value Added Tax.2.Group 10 (Sport, Sports Competitions and Physical Education) of Schedule.3.In Items 2 and 3 and Notes (1), (2) and.4.After Note (2) there shall be inserted–5.After Note (3) there shall be inserted–Explanatory Note