Value Added Tax Act 1994 (c. 23)

Part III U.K. Application of Act in particular cases

[F1 51C Vouchers issued on or after 1 January 2019 U.K.

(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.]

Textual Amendments

F1 Ss. 51C, 51D inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 3