Value Added Tax Act 1983 (repealed 1.9.1994)
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Change 1
13 Gaming machines.
(1) Where a person plays a game of chance by means of a gaming machine, then for the purposes of the tax (but without prejudice to subsection (2) below) the amount paid by him to play shall be treated as the consideration for a supply of services to him. (2) The value to be taken as the value of supplies made in the circumstances mentioned in subsection (1) above in any period shall be determined as if the consideration for the supplies were reduced by an amount equal to the amount (if any) received in that period by persons (other than the person making the supply and persons acting on his behalf) playing successfully. (3) The insertion of a token into a machine shall be treated for the purposes of subsection (1) above as the payment of an amount equal to that for which the token can be obtained; and the receipt of a token by a person playing successfully shall be treated for the purposes of subsection (2) above— (a) if the token is of a kind used to play the machine, as the receipt of an amount equal to that for which such a token can be obtained; (b) if the token is not of such a kind but can be exchanged for money, as the receipt of an amount equal to that for which it can be exchanged. (4) In this section— “game of chance” has the same meaning as in the Gaming Act 1968; and “gaming machine” means a machine in respect of which the following conditions are satisfied, namely— (a) it is constructed or adapted for playing a game of chance by means of it; and (b) a player pays to play the machine (except where he has an opportunity to play payment-free as the result of having previously played successfully), either by inserting a coin or token into the machine or in some other way; and (c) the element of chance in the game is provided by means of the machine.
13 Gaming machines.
(1) Where a person plays a game of chance by means of a gaming machine, then for the purposes of the tax (but without prejudice to subsection (2) below) the amount paid by him to play shall be treated as the consideration for a supply of services to him. (2) The value to be taken as the value of supplies made in the circumstances mentioned in subsection (1) above in any period shall be determined as if the consideration for the supplies were reduced by an amount equal to the amount (if any) received in that period by persons (other than the person making the supply and persons acting on his behalf) playing successfully. (3) The insertion of a token into a machine shall be treated for the purposes of subsection (1) above as the payment of an amount equal to that for which the token can be obtained; and the receipt of a token by a person playing successfully shall be treated for the purposes of subsection (2) above— (a) if the token is of a kind used to play the machine, as the receipt of an amount equal to that for which such a token can be obtained; (b) if the token is not of such a kind but can be exchanged for money, as the receipt of an amount equal to that for which it can be exchanged. (4) In this section— “game of chance” has the same meaning as in the Gaming Act 1968; and “gaming machine” means a machine in respect of which the following conditions are satisfied, namely— (a) it is constructed or adapted for playing a game of chance by means of it; and (b) a player pays to play the machine (except where he has an opportunity to play payment-free as the result of having previously played successfully), either by inserting a coin or token into the machine or in some other way; and (c) the element of chance in the game is provided by means of the machine.
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