{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/article-3.json",
  "legislation": "uksi/2007/2163",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In Note (1) (matters not included within item 1), for paragraph (b) (together with the “or” following it) substitute–\n“(b) the granting of a right to play a game of chance for a prize unless the playing of the game is excepted from this paragraph by Note (5); or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2163/article/3",
    "retrieved_at": "2026-10-29T03:47:15.620515+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."
}