The supreme court decision in Rank Group Plc (UKSC 48) admittedly has no application to current VAT legislation but gives a fascinating insight into legal interpretation. It relates to whether gaming machines fell within the then definition which brought them into the taxable category. If they did not, the supply was exempt as a game of chance. The only criterion at issue was the question of whether, in cases where the result of each 'play' was generated by a unit that was physically separate from the player terminal, it was caught by the description: 'the element of chance in the game is provided by means of the machine'.
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机译：Rank Group Plc（UKSC 48）的最高法院裁决无疑不适用于当前的增值税法律，但对法律解释具有令人着迷的见解。它涉及游戏机是否在当时的定义范围内，从而使它们属于应税类别。如果他们不这样做，则该供应被视为偶然性的博弈。唯一有争议的标准是以下问题：在每次“玩法”的结果是由与玩家终端物理上分开的单位生成的时，是否被以下描述所抓住：“游戏中的机会元素”是通过机器提供的。
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