SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 4— Betting, gaming F1, dutiable machine games and lotteries
Annotations:
Amendments (Textual)
F1
Words in Sch. 9 Pt. II Group 4 heading inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(a)
1 Item No.
The provision of any facilities for the placing of bets F2or for the playing of any games of chance for a prize.
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)