9General betting duty: gaming machinesU.K.
(1)In section 2(2) of the Betting and Gaming Duties Act 1981 (c. 63) (general betting duty: exemptions) after paragraph (c) add— “, or
(d)a bet made using a gaming machine, within the meaning of section 23 of the Value Added Tax Act 1994.”
(2)This section shall have effect in respect of anything done on or after 6th December 2005 (with the reference to section 23 of the Value Added Tax Act 1994 being a reference to that definition as it is treated as having effect in relation to things done on or after that date by virtue of section 16(6) and (7) below).