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)

Member states maintaining/introducing taxes on

Legislation/Regulatory – Dir. 2006/112 art. 401

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