Schedule 10A Face-value vouchers issued before 1 January 2019 (paras 1-8)

Contents

1. Meaning of “face-value voucher” etc. [VATA 1994 Schedule 10A para 1] Section commentary
2. Nature of supply [VATA 1994 Schedule 10A para 2] Section commentary
3. Treatment of credit vouchers [VATA 1994 Schedule 10A para 3] Section commentary
4. Treatment of retailer vouchers [VATA 1994 Schedule 10A para 4] Section commentary
5. Treatment of postage stamps [VATA 1994 Schedule 10A para 5] Section commentary
6. Treatment of other kinds of face-value voucher [VATA 1994 Schedule 10A para 6] Section commentary
7A. Exclusion of single purpose vouchers [VATA 1994 Schedule 10A para 7A] Section commentary
7. Vouchers supplied free with other goods or services [VATA 1994 Schedule 10A para 7] Section commentary
8. Interpretation [VATA 1994 Schedule 10A para 8] Section commentary

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