{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/article-2.json",
  "legislation": "uksi/2006/2685",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Variation of Group 4 of Schedule 9 of the Value Added Tax Act 1994",
  "text": "Group 4 of Schedule 9 to the Value Added Tax Act 1994 (exemption: betting, gaming and lotteries) is amended as follows—\n(a) in item 1 (exemptions in relation to betting and gaming), for “or the playing of any games of chance” substitute “or for the playing of any games of chance for a prize”;\n(b) in Note (1)(d) (matters not included in item 1), for “a gaming machine” substitute “anything which is a gaming machine for the purposes of section 23”;\n(c) for Notes (2) to (8) substitute—\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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Note (3) to Group 4 was substituted (by Notes (3) to (8)) by S.I. 2005/3328."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2685/article/2",
    "retrieved_at": "2026-10-29T04:18:54.675877+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."
}