# The Value Added Tax (Betting, Gaming and Lotteries) Order 2006, Article 2: Variation of Group 4 of Schedule 9 of the Value Added Tax Act 1994


Group 4 of Schedule 9 to the Value Added Tax Act 1994 (exemption: betting, gaming and lotteries) is amended as follows—
(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”;
(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”;
(c) for Notes (2) to (8) substitute—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2006/2685/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.