SCHEDULES
F1SCHEDULE 10AFace-value vouchers
Annotations:
Amendments (Textual)
Nature of supply
2
The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.
The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.
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