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Contents

Legislation

Finance Act 2003

Part 2 Value added tax

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Section 17 Requirement of evidence or security
Section 18 Joint and several liability for unpaid VAT of another trader
Section 19 Face-value vouchers
Section 20 Supplies arising from prior grant of fee simple
Section 21 Business gifts
Section 22 Non-business use of business property
Section 23 Supply of electronic services in member States: special accounting scheme

Part 2 · Value added tax
Face-value vouchers

Section 19 | Face-value vouchers

From legislation.gov.uk

Schedule 1 to this Act (VAT: face-value vouchers) has effect.