Part 8Miscellaneous
Gambling
113VAT exemption for gaming participation fees
1
Group 4 of Schedule 9 to VATA 1994 (exemptions: betting, gaming and lotteries) is amended as follows.
2
In Note (1), omit paragraph (b) (granting of right to play game of chance not exempted unless within Note (5)).
3
Omit Notes (5) to (11).
4
The Value Added Tax (Betting, Gaming and Lotteries) Order 2007 (S.I. 2007/2163) is revoked.
5
Omit—
a
in BGDA 1981, sections 19(3)(b) and 26E(2), and
b
in FA 1997, section 11(9)(a).
6
The amendments made by this section are treated as having come into force on 27 April 2009.