{
  "url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006",
  "json_url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006.json",
  "id": "uksi/2006/2686",
  "title": "The Value Added Tax (Gaming Machines) Order 2006",
  "short_title": "Value Added Tax (Gaming Machines) 2006",
  "long_title": "This Order, which comes into force on 1st November 2006, updates the definition of a gaming machine in section 23 of the Value Added Tax Act 1994. Section 23 restricts the amount upon which VAT is charged to the net takings after deduction of any winnings paid out by the machine.",
  "citation": "S.I. 2006/2686",
  "type": "uksi",
  "year": "2006",
  "number": "2686",
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      "heading": "Gaming machines",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2006/2686",
    "retrieved_at": "2026-10-29T04:18:53.158373+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."
}