http://www.legislation.gov.uk/ukpga/1994/23/schedule/10B/paragraph/2
Value Added Tax Act 1994
An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
1994-07-05
text
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Statute Law Database
2023-05-10
Expert Participation
2023-05-01
Value Added Tax Act 1994
Sch. 10
para. 8(2)
(3)
Finance Act 1995
s. 26(2)
s. 26(3)
Value Added Tax Act 1994
s. 51A
The Value Added Tax (Buildings and Land) Order 2008
art. 5(2)(a)
Sch. 2
art. 1(1)
SCHEDULES
F1SCHEDULE 10BVAT treatment of vouchers issued on or after 1 January 2019
Annotations:
Amendments (Textual)
Meaning of related expressions
2
1
This paragraph gives the meaning of other expressions used in this Schedule.
2
“Relevant goods or services”, in relation to a voucher, are any goods or services for the provision of which the voucher may be accepted as consideration.
3
References in this Schedule to the transfer of a voucher do not include the voucher being offered and accepted as consideration for the provision of relevant goods or services.
4
References in this Schedule to a voucher being offered or accepted as consideration for the provision of relevant goods or services include references to the voucher being offered or accepted as part consideration for the provision of relevant goods or services.
Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5