# Value Added Tax Act 1994, Paragraph 5


The consideration for the supply of a face-value voucher that is a postage stamp shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the stamp.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10A/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.