11. Stamps, coupons, tokens and vouchers

(1) The amount on which tax is chargeable by virtue of section 3(a) or (c) of the Act in relation to supplies of stamps, coupons, tokens or vouchers specified in section 43(4)(a) of the Act shall be nil, where the supplies are made by a person in relation to the operation of a business consisting mainly of the supply of goods or services in exchange for the stamps, coupons, tokens or vouchers, and the goods or services are of a kind which the person to whom the stamps, coupons, tokens or vouchers are surrendered does not supply except in relation to the operation of such a scheme.

(2) The amount on which tax is chargeable by virtue of section 3(a) or (c) of the Act in relation to supplies of goods or services to which section 43(4)(b) of the Act relates shall be the consideration which was disregarded for the purpose of the Act in accordance with section 43(2) of the Act.