Sch 17 para 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.