The Value Added Tax (Gaming Machines) Order 2006

• Citation: S.I. 2006/2686
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Gaming Machines) Order 2006 and comes into force on 1st November 2006.

Section 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.