# Postal Services Act 2000, Paragraph 1


The Post Office company shall, on and after the appointed day, be treated for all purposes of corporation tax as if it were the same person as the Post Office.

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Source: https://www.legislation.gov.uk/ukpga/2000/26/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/postal-services-act-2000/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.