Paragraph 16 I1 England and Wales Section 33 of the Value Added Tax Act 1994 M1. Annotations Marginal citations M1 1994 c. 23. Commencement I1 Sch. 6 para. 16 in force at 10.5.2021, see art. 1(4) ← Paragraph 15 Paragraph 16 Paragraph 17 →