Paragraph 1 F1
(1)
In this Schedule “face-value voucher” means a token, stamp or voucher (whether in physical or electronic form) that represents a right to receive goods or services to the value of an amount stated on it or recorded in it.
(2)
References in this Schedule to the “face value” of a voucher are to the amount referred to in sub-paragraph (1) above.
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
Notes on Schedule 10A
Textual amendments
- F2
Words in Sch. 10A heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 4