VBANDG13000 - Machine games: treatment of tokens and prizes awarded from machines: contents
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VBANDG13050General position of tokens
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VBANDG13150Replayable tokens exchanged for prize goods
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VBANDG13200Non-replayable tokens
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VBANDG13350Potential areas of incorrect VAT treatment of tokens
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VBANDG13450Circulation of replayable tokens - new tokens entering the system/exchanges for goods
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VBANDG13500Exchange of tokens for cash in machine by a business
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VBANDG13650Circumstances where a business need not account for VAT on tokens on a separate machine basis
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VBANDG13700Machines awarding prizes of goods