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Section 23(11)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this section, a person plays a game if the person participates in the game— whether or not there are other participants in the game, and whether or not a computer generates images or data taken to represent the actions of other participants in the game.

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Source: legislation.gov.uk · retrieved 2026-07-28