# The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001, Paragraph 101: Value Added Tax 1994

Extent: E+W+S+N.I.

In section 96(1) of the Value Added Tax Act 1994 (interpretation) after the definition of “permanent trustee” is inserted—
““the Post Office company” has the same meaning as in Part IV of the Postal Services Act 2000;”

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Source: https://www.legislation.gov.uk/uksi/2001/1149/schedule/1/paragraph/101 (the official version)
Page: https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001/schedule-1/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.