Paragraph 23 I1
In regulation 2 of the Value Added Tax Regulations 1995 (interpretation) in the definition of “datapost packet”—
(a)
for the words “the Post Office” there shall be substituted “ the Post Office company ”,
(b)
after “a post office” there shall be inserted “ of the Post Office company ”, and
(c)
after “United Kingdom”, where it appears for the fifth time, there shall be inserted “ by that company ”.
Annotations
Commencement
- I1
Sch. 8 para. 23 wholly in force at 26.3.2001, see s. 130 and S.I. 2001/1148, art. 2, Sch. (subject to arts. 3-42)