# Finance Act 2003, 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
51B Schedule 10A shall have effect with respect to face-value vouchers.”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.