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Schedule 10B, paragraph 4(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A voucher is a single purpose voucher if, at the time it is issued, the following are known— the place of supply of the relevant goods or services, and that any supply of relevant goods or services falls into a single supply category (and what that supply category is).

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