Operation of sports facilities

**Official Rulings:** - Operation of squash facilities

This class includes: - operation of facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating): . football, hockey, cricket, rugby stadiums . racetracks for car, dog, horse races . swimming pools and stadiums . track and field stadiums . winter sports arenas and stadiums . ice-hockey arenas . boxing arenas . golf courses . bowling lanes - organisation and operation of outdoor or indoor sports events for professionals or amateurs by organisations with own facilities This class includes managing and providing the staff to operate these facilities.

This class excludes: - operation of ski lifts, see 49.39 - rental of recreation and sports equipment, see 77.21 - activities of fitness facilities, see 93.13 - park and beach activities, see 93.29