Value Added Tax (Betting, Gaming and Lotteries) Order 1975
| Jurisdiction | UK Non-devolved |
| Citation | SI 1975/1185 |
| Year | 1975 |
1975 No. 1185
VALUE ADDED TAX
The Value Added Tax (Betting, Gaming and Lotteries) Order 197517thJuly 1975
21stJuly 1975
1stNovember 1975
The Treasury, in exercise of the powers conferred on them by sections 13(2) and 43(1) of the Finance Act 1972(a) and of all other powers enabling them in that behalf, hereby make the following Order:—
1. This Order may be cited as the Value Added Tax (Betting, Gaming and Lotteries) Order 1975 and shall come into operation on 1st November 1975.
2. The Interpretation Act 1889(b) shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
3. Group 4 of Schedule 5 to the Finance Act 1972 as amended (c) shall be deleted and there shall be substituted therefor the following:—
"GROUP 4—BETTING, GAMING AND LOTTERIES
Item No.
1. The provision of any facilities for the placing of bets or the playing of any games of chance.
2. The granting of a right to take part in a lottery.
Notes:
(1) Item 1 does not...
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