Court of Appeal (Civil Division).

Stuart-Smith, Waite and Swinton-Thomas L JJ.

Judgment delivered 2 July 1996.

Value added tax – Discount vouchers – Cards sold for resale to customers who could obtain a discount when ordering meals at a specified restaurant – Whether consideration paid for vouchers to be disregarded for VAT purposes – Value Added Tax Act 1983, Sch. 4, para. 6 (Value Added Tax Act 1994, Sch. 6, para. 5).

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