Lot 1447
1447
on piece 1902 (May) 1d., variety overprint/surcharge double, fine used on piece; rare. Sc.7b; S.G. 9a, unpriced used. Photo
No VAT will be charged on the hammer price, but VA… Read more
on piece 1902 (May) 1d., variety overprint/surcharge double, fine used on piece; rare. Sc.7b; S.G. 9a, unpriced used. Photo

Details
on piece 1902 (May) 1d., variety overprint/surcharge double, fine used on piece; rare. Sc.7b; S.G. 9a, unpriced used. Photo
Special notice
No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Further details
Note: This example of the double overprint/surcharge matches exactly that illustrated in Volume 5 of the New Zealand handbook