Finance Act 2013

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Amendment of section 43 (vouchers, etc.) of Principal Act.

69.— Section 43 of the Principal Act is amended in subsection (3)—

(a) in paragraph (a)(i) by substituting “to an accountable person” for “to a person”, and

(b) by substituting the following for paragraph (b):

“(b) an accountable person who acquires that coupon, stamp, telephone card, token or voucher whether from the supplier referred to in paragraph (a) or from any other accountable person in the course or furtherance of business, supplies it for consideration in the course or furtherance of business,”.