1.Section 201 amends the VAT rules relating to the treatment of face value vouchers. It removes face values vouchers from Schedule 10A to the VAT Act 1994 (‘Schedule 10A’) where they may only be redeemed for one type of good or service and the VAT treatment is known.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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