# The Value Added Tax (Betting, Gaming and Lotteries) Order 2005, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 5th December 2005
Laid before the House of Commons 5th December 2005
Coming into force 6th December 2005
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2005/3328/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.