Section 23(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Inserting a token into a machine on which a relevant machine game is played is to be treated for the purposes of subsection (1) as the payment of an amount equal to that for which the token can be obtained.
← 5 · All articles · 7 →
Source: legislation.gov.uk · retrieved 2026-07-28