{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005.json",
  "id": "uksi/2005/3328",
  "title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2005",
  "short_title": "Value Added Tax (Betting, Gaming and Lotteries) 2005",
  "long_title": "This Order, which comes into force on 6th December 2005, amends Group 4 of Schedule 9 to the Value Added Tax Act 1994. Group 4 of Schedule 9 exempts from VAT supplies of betting, gaming and lotteries, subject to certain exceptions. One of these exceptions is the provision of a gaming machine. Note (3) to the Group defines “gaming machine”.",
  "citation": "S.I. 2005/3328",
  "type": "uksi",
  "year": "2005",
  "number": "3328",
  "version": "current",
  "date": "2005-12-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Variation of Group 4 of Schedule 9",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
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      "main": true,
      "language": null,
      "date": "2008-12-09",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/pdf/uksi_20053328_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/3328/pdfs/uksi_20053328_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/pdf/uksiem_20053328_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/3328/pdfs/uksiem_20053328_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2006/2685",
      "affecting_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2006",
      "affecting_provisions": "art 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/31",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3328",
    "retrieved_at": "2026-10-29T04:42:07.648529+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."
}