Value Added Tax Act 1994
This section has no associated Explanatory Notes
19(1)Section 23A (meaning of “relevant machine game”) of VATA 1994 is amended as follows.
(2)In subsection (2)(f), for “section 26A of the Betting and Gaming Duties Act 1981 (remote gaming duty: interpretation)” substitute “section 154(1) of the Finance Act 2014 (meaning of remote gaming)”.
(3)In subsection (3), in the definition of “real game of chance”, for “the Betting and Gaming Duties Act 1981” substitute “Part 3 of the Finance Act 2014 (see section 188(1)(b))”.