LON (97/940)

No. 15,563

Decision given 19 June 1998.

Exemption – Gaming – Proprietary members’s club – Facilities for playing games of chance – Part of premises set aside for gaming – Charge made for use of gaming room – Whether ‘granting of any right to take part in a game …’ – Whether excluded from exemption – Value Added Tax Act 1994, Sch. 9, Grp. 4, item 1 and Note (1)(b).

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