Paragraph 1
In Part 3 of the Value Added Tax Act 1994 (c. 23) (application of Act in particular cases) insert after section 51A—
“Face-value vouchers
51BSchedule 10A shall have effect with respect to face-value vouchers.”.
In Part 3 of the Value Added Tax Act 1994 (c. 23) (application of Act in particular cases) insert after section 51A—
“Face-value vouchers
51BSchedule 10A shall have effect with respect to face-value vouchers.”.