http://www.legislation.gov.uk/ukpga/1994/23/section/51B/2006-04-01Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-06-24Expert Participation2006-04-01Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)Part III Application of Act in particular cases51BF1Face-value vouchersSchedule 10A shall have effect with respect to face-value vouchers.