xmlns:atom="http://www.w3.org/2005/Atom"
2In 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.”