SCHEDULES
SCHEDULE 17VAT treatment of vouchers
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.