Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 Schedule 10A paragraph 7
Vouchers supplied free with other goods or services
Paragraph 7 of Schedule 10A deals with the VAT treatment of face-value vouchers that are given away as part of a combined transaction with other goods or services, where the overall price charged is essentially the same as it would have been without the voucher.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.