[23 Value of supplies involving relevant machine games]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[23  Value of supplies involving relevant machine games]

[(1)     If a person plays a relevant machine game, then for the purposes of VAT the amount paid by the person is to be treated as consideration for a supply of services to that person.

(2)     “Relevant machine game” is defined in section 23A.

(3)     The value to be taken as the value of supplies made by a person (“the supplier”) in the circumstances mentioned in subsection (1) in any period is to be determined as if the consideration for the supplies were reduced by an amount equal to X.

(4)     X

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