Sch 10B para 5
(1) This paragraph applies where a single purpose voucher is accepted as consideration for the provision of relevant goods or services. (2) The provision of the relevant goods or services is not a supply of goods or services for the purposes of this Act. (3) But where the person who provides the relevant goods or services (the “provider”) is not the person who issued the voucher (the “issuer”), for the purposes of this Act the provider is to be treated as having made a supply of those goods or services to the issuer.