Betting, gaming, dutiable machine games and lotteries
Exemption
Gaming participation fees
Legislation/Regulatory –
FA2009 s. 113
;
HMRCBrf 59/2007
Generally
Legislation/Regulatory –
Dir. 2006/112 art. 135(1)(i)
;
VATA94 Sch. 9, Grp. 4
Game of chance
Meaning
Legislation/Regulatory –
BB 16/2006-1
;
VATA94 Sch. 9, Grp. 4, Note (2)
Participation
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 4, Note (3)
Gaming machines
Game of chance, meaning
Legislation/Regulatory –
FA2006 s. 16(7)
;
VATA94 Sch. 9, Grp. 4, Note (2)
Prize, meaning
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 4, Note (4)
Prize, meaning
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 4, Note (4)
Relevant machine games
Meaning
Legislation/Regulatory –
VATA94 s. 23A
Power to require opening of machines on which games played
Legislation/Regulatory –
VATA94 Sch. 11, para. 9
Value of supplies
Legislation/Regulatory –
VATA94 s. 23