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”.