SCHEDULES

SCHEDULE 17 U.K.VAT treatment of vouchers

2 U.K.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.”