Section 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 16, 59(3)(b) repealed (savings) by Value Added Tax Act 1983 (c. 55), s.50(2), Sch. 11 ← Section 15 Section 16 Section 17–39 →