There are currently no known outstanding effects for the Finance Act 2019, Paragraph 2.
2U.K.In section 51B—
(a)in the heading, at the end insert “ issued before 1 January 2019 ”;
(b)the existing text becomes subsection (1);
(c)after that subsection insert—
“(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.”
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