Schedule 10B VAT treatment of vouchers issued on or after 1 January 2019F1
- Meaning of “voucher”
- Meaning of related expressions
- VAT treatment of vouchers: general rule
- Single purpose vouchers: special rules
- Multi-purpose vouchers: special rules
- Intermediaries
- Composite transactions
Annotations
Textual amendments
- F1
Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5