Schedule 10B, paragraph 1(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The following are not vouchers— an instrument entitling a person to a reduction in the consideration for the provision of goods or services; an instrument functioning as a ticket, for example for travel or for admission to a venue or event; postage stamps.
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Source: legislation.gov.uk · retrieved 2026-07-28