lexiara

Section 23A(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this section— “game” does not include a sport; “machine” means any apparatus that uses or applies mechanical power, electrical power or both; “prize”, in relation to a game, does not include the opportunity to play the game again; “real game of chance” means a game of chance (within the meaning of Part 3 of the Finance Act 2014 (see section 188(1)(b))) that is non-virtual.

· All articles ·

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