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Section 21(6A)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The following do not fall within subsection (5) above by virtue of subsection (6)(a) above, that is to say— any technical drawing, map or plan; any picture comprised in a manufactured article that has been hand-decorated; or anything in the nature of scenery, including a backcloth.

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Source: legislation.gov.uk · retrieved 2026-07-28