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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.

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Source: legislation.gov.uk · retrieved 2026-07-28