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[X1TITLE VII U.K. TAXABLE AMOUNT]

CHAPTER 2U.K.Supply of goods or services

[F1Article 73a U.K.

Without prejudice to Article 73, the taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.]