Section 113 | VAT exemption for gaming participation fees

(1)Group 4 of Schedule 9 to VATA 1994 (exemptions: betting, gaming and lotteries) is amended as follows.

(2)In Note (1), omit paragraph (b) (granting of right to play game of chance not exempted unless within Note (5)).

(3)Omit Notes (5) to (11).

(4)The Value Added Tax (Betting, Gaming and Lotteries) Order 2007 (S.I. 2007/2163) is revoked.

(5)Omit—

(a)in BGDA 1981, sections 19(3)(b) and 26E(2), and

(b)in FA 1997, section 11(9)(a).

(6)The amendments made by this section are treated as having come into force on 27 April 2009.