Section 22 | Treatment of credit vouchers

(1)VATA 1994 is amended as follows.

(2)In section 97 (orders, rules and regulations), in subsection (4) (orders which cease to have effect unless approved by House of Commons), after paragraph (f) insert—

(fa)an order under paragraph 3(4) of Schedule 10A;

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(3)In paragraph 3 of Schedule 10A (treatment of credit vouchers), after sub-paragraph (3) (circumstances in which consideration for supply of credit voucher not to be disregarded under sub-paragraph (2) for the purposes of Act) insert—

(4)The Treasury may by order specify other circumstances in which sub-paragraph (2) above does not apply.

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