Statute
Section 51B — Value Added Tax Act 1994: Face-value vouchers issued before 1 January 2019
Text of the provision Official document
Face-value vouchers issued before 1 January 2019 51B 1 Schedule 10A shall have effect with respect to face-value vouchers.
2 Schedule 10A does not have effect with respect to a face value voucher (within the meaning of that Schedule) issued on or after 1 January 2019.
Official source: legislation.gov.uk
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