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Schedule 10A, paragraph 3(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This paragraph applies to a face-value voucher issued by a person who— Such a voucher is referred to in this Schedule as a “credit voucher”. is not a person from whom goods or services may be obtained by the use of the voucher, and undertakes to give complete or partial reimbursement to any such person from whom goods or services are so obtained.

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