The Value Added Tax (Gaming Machines) Order 2006

Gaming machines

2.  Section 23(6) of the Value Added Tax Act 1994(1) (gaming machines: interpretation) is amended as follows—

(a) in the opening words, for “In this section—” substitute “For the purposes of this section—”;

(b) in paragraph (a) (“gambling”), for sub-paragraphs (i) and (ii) substitute—

“(i) playing a game of chance for a prize, and

(ii) betting,”;

(c) in paragraph (e) (“real”), for “that Act” substitute “the Gambling Act 2005”(2);

(d) in paragraph (f) (“game of chance”), for “has such meaning as may be prescribed by the Treasury by order” substitute

“includes—

(i) a game that involves both an element of chance and an element of skill,

(ii) a game that involves an element of chance that can be eliminated by superlative skill, and

(iii) a game that is presented as involving an element of chance,

but does not include a sport,”;

(e) insert at the end—

“(h) “prize”, in relation to a machine, does not include the opportunity to play the machine again,

(i) a person plays a game of chance if he participates in a game of chance—

(i) whether or not there are other participants in the game, and

(ii) whether or not a computer generates images or data taken to represent the actions of other participants in the game.”.

(1)

Section 23 was extensively amended by section 16 of the Finance Act 2006.

(2)

2005 c.19.