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Legislation

Value Added Tax Act 1994

Crossheading Importation of goods ...

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Section 15 Meaning of “importation of goods” into the United Kingdom
Section 16 Application of customs enactments
Section 16A Postal packets
Section 17 Free zone regulations.

Value Added Tax Act 1994
Importation of goods ...

Section 16A | Postal packets

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 16A omitted (1.8.2021) by virtue of The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714), regs. 1, 9 (as amended by S.I. 2021/779, regs. 1, 2)

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