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
Treatment of postage stamps
5
The consideration for the supply of a face-value voucher that is a postage stamp shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the stamp.
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