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HMRC internal manual

VAT Betting and Gaming Guidance

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
VBANDG01400 Page deleted
VBANDG01700 Page deleted
VBANDG02000 Page deleted
VBANDG06100 Page deleted
VBANDG06200 Page deleted
VBANDG06300 Page deleted
VBANDG06400 Page deleted
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
VBANDG12000 Content amended
VBANDG12300 Page deleted
VBANDG12400 Page deleted
VBANDG13000 Content amended
VBANDG13100 Page deleted
VBANDG13400 Page deleted
VBANDG13550 Page deleted
VBANDG13600 Page deleted
VBANDG13750 Page deleted
VBANDG13800 Page deleted
VBANDG13850 Page deleted