Modifications etc. (not altering text)
C1Sch. 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)
1The provision of any facilities for the placing of bets [F1or for the playing of any games of chance for a prize].
Textual Amendments
F1Words in Sch. 9 Pt. II Group 4 item 1 substituted (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(a)
2U.K.The granting of a right to take part in a lottery.
(1)Item 1 does not include—
(a)admission to any premises; or
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 [F3anything which is a gaming machine for the purposes of section 23].
[F4(2)”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.]
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2 Sch. 9 Pt. II Group 4 Note (1)(b) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(2)(6)
F3Words in Sch. 9 Pt. II Group 4 Note (1)(d) substituted (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(b)
F4Sch. 9 Pt. II Group 4 Notes (2)-(4) substituted for Notes (2)-(8) (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(c)
F5Sch. 9 Pt. II Group 4 Notes (5)-(11) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(3)(6)