SCHEDULES
F1SCHEDULE 10AFace-value vouchers
Annotations:
Amendments (Textual)
Treatment of postage stamps
5
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.
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