Schedule 10A, paragraph 1
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Schedule “face-value voucher” means a token, stamp or voucher (whether in physical or electronic form) that represents a right to receive goods or services to the value of an amount stated on it or recorded in it. References in this Schedule to the “face value” of a voucher are to the amount referred to in sub-paragraph (1) above.
← 3 · All articles · 1 →
Source: legislation.gov.uk · retrieved 2026-07-28