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Schedule 10A Face-value vouchers issued before 1 January 2019F1F2

United Kingdom

  1. Meaning of “face-value voucher” etc
  2. Nature of supply
  3. Treatment of credit vouchers
  4. Treatment of retailer vouchers
  5. Treatment of postage stamps
  6. Treatment of other kinds of face-value voucher
  7. Vouchers supplied free with other goods or services
  8. Exclusion of single purpose vouchers
  9. Interpretation

Annotations

Textual amendments

F1

Sch. 10A inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 2

F2

Words in Sch. 10A heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 4