LON (88/166) & (88/887)

No. 3876

Decision given 24 July 1989.

Zero-rating – Stickers – Adhesive-backed reproductions of photographs with printed information on the protective cover for the adhesive back – Whether leaflets – Value Added Tax Act 1983, Sch. 5, Grp. 3, item 1.

  The issue was whether ‘stickers’ – adhesive-backed reproductions of photographs with printed information on the protective cover for the adhesive back – were leaflets and therefore zero-rated.

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