http://www.legislation.gov.uk/id/ukpga/1994/23

Part I The charge to tax

Importation of goods ...

F116APostal packets

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Annotations:

Amendments (Textual)

F1S. 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)