# The Value Added Tax (Betting, Gaming and Lotteries) Order 2006, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 9th October 2006
Laid before the House of Commons 10th October 2006
Coming into force 1st November 2006
The Treasury make this 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/2006/2685/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.