{
  "url": "https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001/schedule-1/paragraph-108",
  "json_url": "https://openlegislation.uk/postal-services-act-2000-consequential-modifications-no-1-order-2001/schedule-1/paragraph-108.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/108",
  "kind": "paragraph",
  "number": "108",
  "heading": "Value Added Tax Regulations 1995",
  "text": "In regulation 2 of the Value Added Tax Regulations 1995 (interpretation), at the appropriate place, 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. 108 in force at 26.3.2001, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518. Regulation 2 is amended by paragraph 23 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/108",
    "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."
}