{
  "url": "https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001/schedule-1/paragraph-101",
  "json_url": "https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001/schedule-1/paragraph-101.json",
  "legislation": "uksi/2001/1149",
  "legislation_title": "The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001",
  "path": "schedule/1/paragraph/101",
  "kind": "paragraph",
  "number": "101",
  "heading": "Value Added Tax 1994",
  "text": "In section 96(1) of the Value Added Tax Act 1994 (interpretation) after the definition of “permanent trustee” is inserted—\n““the Post Office company” has the same meaning as in Part IV of the Postal Services Act 2000;”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 101 in force at 26.3.2001, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. The Act is amended by paragraph 22 of, Schedule 8 to, the Postal Services Act 2000."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1149/schedule/1/paragraph/101",
    "retrieved_at": "2026-10-29T07:53:32.510424+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}