The Value Added Tax (Betting, Gaming and Lotteries) Order 2007

This section has no associated Explanatory Memorandum

3.  In Note (1) (matters not included within item 1), for paragraph (b) (together with the “or” following it) substitute–

(b)the granting of a right to play a game of chance for a prize unless the playing of the game is excepted from this paragraph by Note (5); or.