16 Gaming machines
Finance Act 2006 (2006 c 25) | Legislation

Part 2 Value Added Tax

Gaming machines

16  Gaming machines

(1)     Section 23 of VATA 1994 (gaming machines) shall be amended as follows.

(2)     In subsection (1)—

(a)     for “plays a game of chance” substitute “gambles”, and

(b)     omit “to play”.

(3)     In subsection (2) for “playing” substitute “gambling”.

(4)     In subsection (3)—

(a)     for “playing” substitute “gambling”, and

(b)     for “to play” substitute “to use”.

(5)     For subsection (4) substitute—

“(4)     In this section “gaming machine” means a machine which is designed or adapted for use by individuals to gamble (whether or not it can also be used for other purposes).

(5)     But—

(a)

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