Section 21(6C)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this section a collector’s piece is of philatelic interest if— it is a postage or revenue stamp, a postmark, a first-day cover or an item of pre-stamped stationery; and it is franked or (if unfranked) it is not legal tender and is not intended for use as such.
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Source: legislation.gov.uk · retrieved 2026-07-28