Schedule 10B VAT treatment of vouchers issued on or after 1 January 2019 (paras 1-11)

Contents

1. Meaning of “voucher” [VATA 1994 Schedule 10B para 1] Section commentary
2. Meaning of related expressions [VATA 1994 Schedule 10B para 2] Section commentary
3. VAT treatment of vouchers: general rule [VATA 1994 Schedule 10B para 3] Section commentary
4-5. Single purpose vouchers: special rules [VATA 1994 Schedule 10B paras 4-5] Section commentary
6-8. Multi-purpose vouchers: special rules [VATA 1994 Schedule 10B paras 6-8] Section commentary
9-10. Intermediaries [VATA 1994 Schedule 10B paras 9-10] Section commentary
11. Composite transactions [VATA 1994 Schedule 10B para 11] Section commentary

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