Value Added Tax Act 1994

[F1 [F2 Exclusion of single purpose vouchers U.K.

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 Sch. 10A para. 7A and cross-heading inserted (with effect in accordance with s. 201(2) of the amending Act) by Finance Act 2012 (c. 14), s. 201(1)

7A U.K. Paragraphs 2 to 4, 6 and 7 do not apply in relation to the issue, or any subsequent supply, of a face-value voucher that represents a right to receive goods or services of one type which are subject to a single rate of VAT.]]