Decision given 18 March 1986.

Assessment – Special Retail Scheme H – VAT calculated by gross takings – Voucher gave price reduction on goods – Whether voucher consideration for goods – Consideration not consisting wholly of money – Whether value required adjustment of gross takings – Whether discount – Sixth EC Directive, Art. 11A, para. 3(b), – VATA 1983, sec. 10(3); Sch. 4, para. 6Notice No. 727, Pt. II and Appendix B.

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