Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 10A U.K. Face-value vouchers [F2 issued before 1 January 2019]

Textual Amendments

F1 Sch. 10A inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 2

F2 Words in Sch. 10A heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 4

Vouchers supplied free with other goods or services U.K.

7 U.K. Where—

(a) a face-value voucher (other than a postage stamp) and other goods or services are supplied to the same person in a composite transaction, and

(b) the total consideration for the supplies is no different, or not significantly different, from what it would be if the voucher were not supplied,

the supply of the voucher shall be treated as being made for no consideration.]