SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 4— Betting, gaming and lotteries
1 Item No.
The provision of any facilities for the placing of bets F1or for the playing of any games of chance for a prize.
2
The granting of a right to take part in a lottery.
Notes:
1
Item 1 does not include—
a
admission to any premises; or
F4b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
the provision by a club of such facilities to its members as are available to them on payment of their subscription but without further charge; or
d
the provision of F2anything which is a gaming machine for the purposes of section 23.
F32
”Game of chance”—
a
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
b
does not include a sport.
3
A person plays a game of chance if he participates in a game of chance—
a
whether or not there are other participants in the game, and
b
whether or not a computer generates images or data taken to represent the actions of other participants in the game.
4
”Prize” does not include the opportunity to play the game again.
F55
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F56
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F57
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F58
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F59
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F510
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F511
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Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)