# Value Added Tax Act 1994, Paragraph 7A


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.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10A/paragraph/7A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.