Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

Modifications etc. (not altering text)

C1 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)

Group 4— Betting, gaming [F1 , dutiable machine games] and lotteries U.K.

Textual Amendments

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)

Item No. U.K.

1 The provision of any facilities for the placing of bets [F2 or for the playing of any games of chance for a prize].

Textual Amendments

F2 Words 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)