Value Added Tax Act 1994

Item No.U.K.

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)