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))
”
.