[160A Prizes: freeplay]
Finance Act 2014 (2014 c 26) | Legislation

[160A  Prizes: freeplay]

[(1)     Where a prize is a freeplay offer (whether or not in the form of a voucher) which does not fall within section 160(4)—

(a)     for the purposes of sections 156 and 157, the expenditure on the prize is nil, and

(b)

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