Schedule 10B, paragraph 2(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
References in this Schedule to the transfer of a voucher do not include the voucher being offered and accepted as consideration for the provision of relevant goods or services.
← 2 · All articles · 4 →
Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.