Paragraph 2

In 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.”