SCHEDULES
F1SCHEDULE 10AFace-value vouchers F2issued before 1 January 2019
Annotations:
Amendments (Textual)
F2
Words in Sch. 10A heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 4
Nature of supply
2
The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.
Sch. 10A inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 2