Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 10A U.K. Face-value vouchers

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

Treatment of postage stamps U.K.

5 U.K. The consideration for the supply of a face-value voucher that is a postage stamp shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the stamp.]