SCHEDULES
SCHEDULE 24Machine games duty
PART 3VAT exemption
65Amendment of VATA 1994
1
Paragraph 9 of Schedule 11 to that Act (administration, collection and enforcement) is amended as follows.
2
For paragraph (a) substitute—
a
to open any machine on which relevant machine games (as defined in section 23A) are capable of being played; and
3
In paragraph (b), for “subsection (2) of that section” substitute “section 23(3)”.
4
Accordingly, in the heading immediately before paragraph 9, for “gaming machines” substitute “machines on which relevant machine games are played”.