VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to
customers free of charge as part of business promotion scheme – whether a
right to claim deduction of input tax on acquisitions of vouchers from issuer
retailers or intermediaries – arts 167, 168, Principal VAT Directive –
whether provision of vouchers free of charge gives rise to an output tax
charge - art 3, VAT (Supply of Services) Order 1993, art 26 PVD.