# Value Added Tax Act 1994, Paragraph 3


(1) The issue, and any subsequent transfer, of a voucher is to be treated for the purposes of this Act as a supply of relevant goods or services.
(2) References in this Schedule to the “paragraph 3 supply”, in relation to the issue or transfer of a voucher, are to the supply of relevant goods or services treated by this paragraph as having been made on the issue or transfer of the voucher.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10B/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.