# The Value Added Tax (Gaming Machines) Order 2006, Article 2: Gaming machines


Section 23(6) of the Value Added Tax Act 1994 (gaming machines: interpretation) is amended as follows—
(a) in the opening words, for “In this section—” substitute “For the purposes of this section—”;
(b) in paragraph (a) (“gambling”), for sub-paragraphs (i) and (ii) substitute—
“(i) playing a game of chance for a prize, and
(ii) betting,”;
(c) in paragraph (e) (“real”), for “that Act” substitute “the Gambling Act 2005”;
(d) in paragraph (f) (“game of chance”), for “has such meaning as may be prescribed by the Treasury by order” substitute
“includes—
(i) a game that involves both an element of chance and an element of skill,
(ii) a game that involves an element of chance that can be eliminated by superlative skill, and
(iii) a game that is presented as involving an element of chance,
but does not include a sport,”;
(e) insert at the end—
“(h) “prize”, in relation to a machine, does not include the opportunity to play the machine again,
(i) a person plays a game of chance if he participates in a game of chance—
(i) whether or not there are other participants in the game, and
(ii) whether or not a computer generates images or data taken to represent the actions of other participants in the game.”.

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Source: https://www.legislation.gov.uk/uksi/2006/2686/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-gaming-machines-order-2006/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.