Value Added Tax Act 1994

[F1 51B Face-value vouchers [F2 issued before 1 January 2019] U.K.

[F3 (1)] Schedule 10A shall have effect with respect to face-value vouchers.

[F4 (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.]]

Textual Amendments

F1 S. 51B inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 1

F2 Words in s. 51B heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(a)

F3 S. 51B(1): s. 51B renumbered as s. 51B(1) (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(b)

F4 S. 51B(2) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(c)