Schedule 10A, paragraph 7

Where— the supply of the voucher shall be treated as being made for no consideration. a face-value voucher (other than a postage stamp) and other goods or services are supplied to the same person in a composite transaction, and the total consideration for the supplies is no different, or not significantly different, from what it would be if the voucher were not supplied,

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