# Value Added Tax Act 1994, Paragraph 2


The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10A/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.