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SCHEDULES

SCHEDULE 24Machine games duty

PART 3VAT exemption

Amendment of VATA 1994

65(1)Paragraph 9 of Schedule 11 to that Act (administration, collection and enforcement) is amended as follows.

(2)For paragraph (a) substitute—

(a)to open any machine on which relevant machine games (as defined in section 23A) are capable of being played; and.

(3)In paragraph (b), for “subsection (2) of that section” substitute “section 23(3)”.

(4)Accordingly, in the heading immediately before paragraph 9, for “gaming machines” substitute “machines on which relevant machine games are played”.