{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-wrapper15n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-wrapper15n1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/4/paragraph/wrapper15n1",
  "kind": "paragraph",
  "number": null,
  "heading": "Notes:",
  "text": "(1) Items 1 and 1A do not include—\n(a) admission to any premises; or\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) the provision by a club of such facilities to its members as are available to them on payment of their subscription but without further charge; ...\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1A) Item 1 does not apply to the provision of facilities to the extent that the facilities are used to play a relevant machine game (as defined in section 23A).\n(2) ”Game of chance”—\n(a) includes—\n(i) a game that involves both an element of chance and an element of skill,\n(ii) a game that involves an element of chance that can be eliminated by superlative skill, and\n(iii) a game that is presented as involving an element of chance, but\n(b) does not include a sport.\n(3) A person plays a game of chance if he participates in a game of chance—\n(a) whether or not there are other participants in the game, and\n(b) whether or not a computer generates images or data taken to represent the actions of other participants in the game.\n(4) ”Prize” does not include the opportunity to play the game again.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 Pt. II Group 4 Note (1) substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9 Pt. II Group 4 Note (1)(b) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(2)(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 9 Pt. II Group 4 Note (1)(d) and word omitted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 64(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 9 Pt. II Group 4 Note (1A) 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(4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 9 Pt. II Group 4 Notes (2)-(4) substituted for Notes (2)-(8) (1.11.2006) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (S.I. 2006/2685), arts. 1, 2(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 9 Pt. II Group 4 Notes (5)-(11) omitted (retrospective to 27.4.2009) by virtue of Finance Act 2009 (c. 10), s. 113(3)(6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/4/paragraph/wrapper15n1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}