{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7A",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7A.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/7A",
  "kind": "paragraph",
  "number": "7A",
  "heading": null,
  "text": "Paragraphs 2 to 4, 6 and 7 do not apply in relation to the issue, or any subsequent supply, of a face-value voucher that represents a right to receive goods or services of one type which are subject to a single rate of VAT.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 10A para. 7A and cross-heading inserted (with effect in accordance with s. 201(2) of the amending Act) by Finance Act 2012 (c. 14), s. 201(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/10A/paragraph/7A",
    "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."
}