
1 
This Order may be cited as the Value Added Tax (Betting, Gaming and Lotteries) Order 1987 and shall come into force on 1st May 1987.
2 
The Notes to Items 1 and 2 of Group 4 of Schedule 6 to the Value Added Tax Act 1983 shall be amended as follows:
(1) In Note 1(b) after the words“of the Gaming Act 1968” there shall be inserted the words“or regulations under Article 76 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985”.
(2) In Note 2 after the words“as in the Gaming Act 1968”there shall be inserted the words“or in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985”.
Tony Durant 
Michael Neubert
Two of the Lords Commissioners of Her Majesty’s Treasury
25th March 1987