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Legislation
Value Added Tax Act 1994

Part III Application of Act in particular cases

  • Section 40A Northern Ireland Protocol
  • Section 41 Application to the Crown.
  • Section 41A Supply of goods or services by public bodies
  • Section 42 Local authorities.
  • Section 43 Groups of companies.
  • Section 43A Groups: eligibility.
  • Section 43AZA Section 43A: control test
  • Section 43AA Power to alter eligibility for grouping
  • Section 43B Groups: applications.
  • Section 43C Groups: termination of membership.
  • Section 43D Groups: duplication
  • Section 44 Supplies to groups.
  • Section 45 Partnerships.
  • Section 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
  • Section 47 Agents etc.
  • Section 48 VAT representatives and security.
  • Section 49 Transfers of going concerns.
  • Section 50 Terminal markets.
  • Section 50A Margin schemes.
  • Section 50B Margin schemes and export or removal of goods
  • Section 51 Buildings and land.
  • Section 51B Face-value vouchers issued before 1 January 2019
  • Section 51C Vouchers issued on or after 1 January 2019
  • Section 51D Postage stamps issued on or after 1 January 2019
  • Section 52 Trading stamp schemes.
  • Section 53 Tour operators.
  • Section 54 Farmers etc.
  • Section 55 Customers to account for tax on supplies of gold etc.
  • Section 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
  • Section 55B Deposit schemes: designation
  • Section 55C Deposit schemes: value of supply
  • Section 55D Deposit schemes: liability to account for VAT on deposit amounts
  • Section 56 Fuel for private use.
  • Section 57 Determination of consideration for fuel supplied for private use.
  • Section 57A Importation following zero-rated free zone supply: deemed supply
  1. Part III · Application of Act in particular cases
  2. Vouchers issued on or after 1 January 2019

Section 51C | Vouchers issued on or after 1 January 2019 F1

From legislation.gov.uk

(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.

Notes

  1. F1

    Ss. 51C, 51D inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 3

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