Value Added Tax Act 1994

[F1 Nature of supply 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

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.]