{
  "url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006/article-2.json",
  "legislation": "uksi/2006/2686",
  "legislation_title": "The Value Added Tax (Gaming Machines) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Gaming machines",
  "text": "Section 23(6) of the Value Added Tax Act 1994 (gaming machines: interpretation) is amended as follows—\n(a) in the opening words, for “In this section—” substitute “For the purposes of this section—”;\n(b) in paragraph (a) (“gambling”), for sub-paragraphs (i) and (ii) substitute—\n“(i) playing a game of chance for a prize, and\n(ii) betting,”;\n(c) in paragraph (e) (“real”), for “that Act” substitute “the Gambling Act 2005”;\n(d) in paragraph (f) (“game of chance”), for “has such meaning as may be prescribed by the Treasury by order” substitute\n“includes—\n(i) a game that involves both an element of chance and an element of skill,\n(ii) a game that involves an element of chance that can be eliminated by superlative skill, and\n(iii) a game that is presented as involving an element of chance,\nbut does not include a sport,”;\n(e) insert at the end—\n“(h) “prize”, in relation to a machine, does not include the opportunity to play the machine again,\n(i) a person plays a game of chance if he participates in a game of chance—\n(i) whether or not there are other participants in the game, and\n(ii) whether or not a computer generates images or data taken to represent the actions of other participants in the game.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 23 was extensively amended by section 16 of the Finance Act 2006."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c.19."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2686/article/2",
    "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."
}