# Value Added Tax Act 1994, Paragraph 10


Nothing in this Schedule affects the application of this Act to any services provided, by a person who issues or transfers a voucher, in addition to the issue or transfer of the voucher.

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