SCHEDULES
F1SCHEDULE 10BVAT treatment of vouchers issued on or after 1 January 2019
Annotations:
Amendments (Textual)
VAT treatment of vouchers: general rule
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.
Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5