VAT Betting and Gaming Guidance: recent changes
Below are details of the amendments that were published on 12 February 2012 (see the update index for all updates)
Extensive changes have been made, in the main, due to introduction of a new excise tax, Machine Game Duty and VAT exemption for most machine games.
|Page||Details of update|
|VBANDG08110||A new section added on definition of dutiable machine game|
|VBANDG08210||A new section added on definition of relevant machine game|
|VBANDG08300||A new section added describing dutiable and non-dutiable machine games|