[Section 51B]

History

In the heading the words “ISSUED BEFORE 1 JANUARY 2019” inserted by FA 2019, s. 52 and Sch. 17, para. 4, with effect from 12 February 2019 (Royal Assent).

Sch. 10A was inserted by FA 2003, s. 19 and Sch. 1, para. 2, with effect in relation to supplies of tokens, stamps or vouchers issued on or after 9 April 2003.

Extra-Statutory Concessions

3.32 (Notice 48): electronic face-value vouchers.

Official Publications

Information Sheet 3/2003: Modernisation of face-value vouchers.

Information Sheet 8/2003: Face-value vouchers.

Other material

Business Brief 4/2003, 27 May 2003: Face-value vouchers – invoicing.

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