# Value Added Tax Act 1994, Section 51B: Face-value vouchers issued before 1 January 2019

Extent: E+W+S+N.I.

(1) Schedule 10A shall have effect with respect to face-value vouchers.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/51B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-51B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.