http://www.legislation.gov.uk/ukpga/1993/34/schedule/4/paragraph/8/enactedFinance Act 1993Gambling and lotteriesIncome taxVATCorporation taxGambling and lottery licencesKing's Printer of Acts of Parliament2021-08-03SCHEDULESSCHEDULE 4Vans8This Schedule shall have effect for the year 1993-94 and subsequent years of assessment.