Section 51B Face-value vouchers issued before 1 January 2019F1F4
United Kingdom
(F21)
Schedule 10A shall have effect with respect to face-value vouchers.
(F32)
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.
Annotations
Textual amendments
- F1
S. 51B inserted (with application in accordance with Sch. 1 para. 4 of the amending Act) by Finance Act 2003 (c. 14), Sch. 1 para. 1
- F2
S. 51B(1): s. 51B renumbered as s. 51B(1) (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(b)
- F3
S. 51B(2) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(c)
- F4
Words in s. 51B heading inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 2(a)