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Finance Act 2019

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This is the original version (as it was originally enacted).

2In 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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