lexiara

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.

· All articles ·

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