Propose a change

Value Added Tax Act 1994

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

23A Meaning of “relevant machine game”

(1) A “relevant machine game” is a game (whether of skill or chance or both) that— (a) is played on a machine for a prize, and (b) is not excluded by subsection (2). (2) A game is excluded by this subsection if— (a) takings and payouts in respect of it are taken into account in determining any charge to machine games duty, (b) it involves betting on future real events, (c) it is a game of bingo in the United Kingdom, other than a game of unlicensed bingo where every person playing the game participates by use of— (i) the internet, (ii) telephone, (iii) television, (iv) radio, or (v) any other kind of electronic or other technology for facilitating communication, (d) lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception, (e) it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or (f) playing it amounts to remote gaming within the meaning of section 154(1) of the Finance Act 2014 (meaning of remote gaming). (3) In this section— “bingo” includes any version of that game, whatever name it is called; “unlicensed bingo”— in Great Britain, means bingo which is not played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; (3) 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. (4) The Treasury may by order amend this section.

Your change, as a redline

23A Meaning of “relevant machine game”

(1) A “relevant machine game” is a game (whether of skill or chance or both) that— (a) is played on a machine for a prize, and (b) is not excluded by subsection (2). (2) A game is excluded by this subsection if— (a) takings and payouts in respect of it are taken into account in determining any charge to machine games duty, (b) it involves betting on future real events, (c) it is a game of bingo in the United Kingdom, other than a game of unlicensed bingo where every person playing the game participates by use of— (i) the internet, (ii) telephone, (iii) television, (iv) radio, or (v) any other kind of electronic or other technology for facilitating communication, (d) lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception, (e) it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or (f) playing it amounts to remote gaming within the meaning of section 154(1) of the Finance Act 2014 (meaning of remote gaming). (3) In this section— “bingo” includes any version of that game, whatever name it is called; “unlicensed bingo”— in Great Britain, means bingo which is not played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; (3) 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. (4) The Treasury may by order amend this section.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds