SCHEDULES

Valid from 01/12/2014

SCHEDULE 28 U.K. Part 3: consequential amendments and repeals

PART 2 U.K. Other amendments and repeals

Value Added Tax Act 1994 U.K.

19 (1) Section 23A (meaning of “relevant machine game”) of VATA 1994 is amended as follows. U.K.

(2) In subsection (2)(f), for “section 26A of the Betting and Gaming Duties Act 1981 (remote gaming duty: interpretation)” substitute “ section 154(1) of the Finance Act 2014 (meaning of remote gaming) ”.

(3) In subsection (3), in the definition of “real game of chance”, for “the Betting and Gaming Duties Act 1981” substitute “ Part 3 of the Finance Act 2014 (see section 188(1)(b)) ”.