Section
Section 2(118): Meaning of Voucher
December 23, 2022
Section 2(118)
“Voucher” means an instrument
where there is an obligation to accept it as consideration or part consideration
for a supply of goods or services or both
and
where the goods or services or both to be supplied
or the identities of their potential suppliers are either indicated on the instrument itself
or in related documentation,
including the terms and conditions of use of such instrument.
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