201 Face-value vouchers
Finance Act 2012 (2012 c 14) | Legislation

201  Face-value vouchers

(1)     In Schedule 10A to VATA 1994 (face-value vouchers), after paragraph 7 insert—

“7A Exclusion of single purpose vouchers

Paragraphs 2 to 4, 6 and 7 do not apply in relation to the issue, or any subsequent supply, of a face-value voucher that represents a right to receive goods or services

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