{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/10A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Where—\n(a) a face-value voucher (other than a postage stamp) and other goods or services are supplied to the same person in a composite transaction, and\n(b) the total consideration for the supplies is no different, or not significantly different, from what it would be if the voucher were not supplied,\nthe supply of the voucher shall be treated as being made for no consideration.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/10A/paragraph/7",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}