Statute
Section 51D — Value Added Tax Act 1994: Postage stamps issued on or after 1 January 2019
Text of the provision Official document
Postage stamps issued on or after 1 January 2019 51D 1 The issue of a postage stamp, and any subsequent transfer of it, is a supply of services for the purposes of this Act.
2 The consideration for the issue or subsequent transfer of a postage stamp is to be disregarded for the purposes of this Act, except to the extent (if any) that it exceeds the face value of the stamp.
3 The “face value” of the stamp is the amount stated on or recorded in the stamp or the terms and conditions governing its use.
4 This section has effect with respect to postage stamps issued on or after 1 January 2019.
Official source: legislation.gov.uk
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