http://www.legislation.gov.uk/uksi/2006/2685/article/1/made

The Value Added Tax (Betting, Gaming and Lotteries) Order 2006

VALUE ADDED TAX

en

King's Printer of Acts of Parliament

2013-07-24

VALUE ADDED TAX

This Order, which comes into force on 1st November 2006, amends Group 4 of Schedule 9 to the Value Added Tax Act 1994. Group 4 exempts from VAT certain types of betting, gaming and lotteries.