The Value Added Tax (Betting, Gaming and Lotteries) Order 2005

“(3)

”Gaming machine” means a machine which is designed or adapted for use by individuals to gamble (whether or not it can also be used for other purposes).

(4)

But—

(a)

a machine is not a gaming machine to the extent that it is designed or adapted for use to bet on future real events,

(b)

a machine is not a gaming machine to the extent that—

(i)

it is designed or adapted for the playing of bingo, and

(ii)

bingo duty is charged under section 17 of the Betting and Gaming Duties Act 19813 on the playing of that bingo, or would be charged but for paragraphs 1 to 5 of Schedule 3 to that Act, and

(c)

a machine is not a gaming machine to the extent that—

(i)

it is designed or adapted for the playing of a real game of chance, and

(ii)

the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 19974, or would be dutiable gaming but for subsections (3) and (4) of that section.

(5)

In Notes (3) and (4)—

(a)

a reference to a machine is a reference to any apparatus which uses or applies mechanical power, electrical power or both,

(b)

a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose, and

(c)

a reference to a machine being adapted includes a reference to computer software being installed on it.

(6)

“To gamble” means to participate in—

(a)

gaming within the meaning of section 6 of the Gambling Act 20055, or

(b)

betting within the meaning of section 9 of that Act.

(7)

“Real” has the meaning given by section 353(1) of the Gambling Act 20056.

(8)

“Bingo” means any version of that game, irrespective of by what name it is described.”.