# The Value Added Tax (Betting, Gaming and Lotteries) Order 2005, Note: Explanatory note


(This note is not part of the Order)
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”.
Article 2 of this Order replaces Note (3), extending the definition of gaming machine to all machines that are designed or adapted for gambling, subject to some limited exceptions.

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