# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 6

Extent: E+W+S+N.I.

Where a right to receive goods or services for an amount stated on any token, stamp or voucher is granted for a consideration, the consideration shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds that amount.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.