# Value Added Tax Act 1994, Paragraph: Notes:


(1) Items 1 and 1A do not include—
(a) admission to any premises; or
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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; ...
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
(2) ”Game of chance”—
(a) includes—
(i) a game that involves both an element of chance and an element of skill,
(ii) a game that involves an element of chance that can be eliminated by superlative skill, and
(iii) a game that is presented as involving an element of chance, but
(b) does not include a sport.
(3) A person plays a game of chance if he participates in a game of chance—
(a) whether or not there are other participants in the game, and
(b) whether or not a computer generates images or data taken to represent the actions of other participants in the game.
(4) ”Prize” does not include the opportunity to play the game again.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/4/paragraph/wrapper15n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-wrapper15n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.