@jorgeo65,
You have to consider how many amps the heater draws. And it depends on what you intend to use the 10 amp outlets for. I just saw that an electric drill "draws" (*) 5-8 amps. (Bigger drill, even more ) If the heater draws 40 amps, and you use it at the same time as a drill, that is straining the limit of the 50 amp circuit. Ten 100 watt incandescent light bulbs would be safe for a 10 amp circuit, if the wiring is adequate. Use led's and it would draw much less current.
* Think of a drill "drawing" electricity through a wire like water through a hose. A circuit that is too small will restrict current flow. ("Resistance")
Resistance to current flow causes heat.
Also, the length of the wire to the shed will determine the wire gauge needed. Longer wire, bigger wire. A knowledgeable hardware store employee should be able to assist you.