Statute
Section 51C — Value Added Tax Act 1994: Vouchers issued on or after 1 January 2019
Text of the provision Official document
Vouchers issued on or after 1 January 2019 51C 1 Schedule 10B makes provision about the VAT treatment of vouchers.
2 Schedule 10B has effect with respect to a voucher (within the meaning of that Schedule) issued on or after 1 January 2019.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →