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Schedule 10A, paragraph 4(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Any supply of a retailer voucher subsequent to the issue of it shall be treated in the same way as the supply of a voucher to which paragraph 6 below applies.

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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.