SCHEDULES

SCHEDULE 28Part 3: consequential amendments and repeals

PART 2Other amendments and repeals

Value Added Tax Act 1994

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)) ”.