Section 51C Vouchers issued on or after 1 January 2019F1
(1)
Schedule 10B makes provision about the VAT treatment of vouchers.
(2)
Schedule 10B has effect with respect to a voucher (within the meaning of that Schedule) issued on or after 1 January 2019.
Annotations
Textual amendments
- F1
Ss. 51C, 51D inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 3