# Finance Act 2019, Paragraph 6


In regulation 38ZA(2) of the Value Added Tax Regulations 1995 (S.I. 1995/2518), in the definition of “cash refund”, after “Act” insert “ or a voucher falling within Schedule 10B to the Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/17/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-17/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.