SCHEDULES

[F1 SCHEDULE 10B U.K.VAT treatment of vouchers issued on or after 1 January 2019

Textual Amendments

F1 Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5

Intermediaries U.K.

10 U.K.Nothing in this Schedule affects the application of this Act to any services provided, by a person who issues or transfers a voucher, in addition to the issue or transfer of the voucher.]