SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 4— Betting, gaming F1, dutiable machine games and lotteries
Annotations:
Amendments (Textual)
F1
Words in Sch. 9 Pt. II Group 4 heading inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(a)
F21A
The provision of any facilities for the playing of dutiable machine games (as defined in Part 1 of Schedule 24 to the Finance Act 2012) but only to the extent that—
a
the facilities are used to play such games, and
b
the takings and payouts in respect of those games are taken into account in determining the charge to machine games duty.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)