# Value Added Tax Act 1994, Paragraph 7


(1) Any consideration for the issue or subsequent transfer of a multi-purpose voucher is to be disregarded for the purposes of this Act.
(2) The paragraph 3 supply made on the issue or subsequent transfer of a multi-purpose voucher is to be treated as not being a supply within section 26(2).

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