SCHEDULES

F1SCHEDULE 10BVAT treatment of vouchers issued on or after 1 January 2019

Annotations:
Amendments (Textual)
F1

Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5

Multi-purpose vouchers: special rules

7

1

Any consideration for the issue or subsequent transfer of a multi-purpose voucher is to be disregarded for the purposes of this Act.

2

The paragraph 3 supply made on the issue or subsequent transfer of a multi-purpose voucher is to be treated as not being a supply within section 26(2).