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Paragraph 1 Item No.

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The provision of any facilities for the placing of bets F1or for the playing of any games of chance for a prize.

Annotations

Textual amendments

F1

Words in Sch. 9 Pt. II Group 4 item 1 substituted (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(a)

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Notes on Chapter Group 4— Betting, gaming , dutiable machine games

Textual amendments

F1

Words in Sch. 9 Pt. II Group 4 heading inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(a)