Section 23(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The value of a specified kind of token is— for a token within subsection (8)(a), an amount equal to that for which the token can be obtained, and for a token within subsection (8)(b), an amount equal to that for which the token can be exchanged.
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Source: legislation.gov.uk · retrieved 2026-07-28