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

Nature of supply U.K.

2 U.K.The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.]