# The Value Added Tax (Betting, Gaming and Lotteries) Order 2007, Article 3


In Note (1) (matters not included within item 1), for paragraph (b) (together with the “or” following it) substitute–
“(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”.

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Source: https://www.legislation.gov.uk/uksi/2007/2163/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.