SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 4— Betting, gaming F4, dutiable machine games and lotteries
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)
Notes:
1
F5 Items 1 and 1A do not include—
a
admission to any premises; or
F2b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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; F6...
F6d
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F71A
Item 1 does not apply to the provision of facilities to the extent that the facilities are used to play a relevant machine game (as defined in section 23A).
F12
”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.
F35
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F36
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F37
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F38
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F39
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F310
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F311
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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)