{
  "url": "https://openlegislation.uk/postal-services-act-2000/schedule-8/paragraph-23",
  "json_url": "https://openlegislation.uk/postal-services-act-2000/schedule-8/paragraph-23.json",
  "legislation": "ukpga/2000/26",
  "legislation_title": "Postal Services Act 2000",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2000",
  "path": "schedule/8/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "In regulation 2 of the Value Added Tax Regulations 1995 (interpretation) in the definition of “datapost packet”—\n(a) for the words “the Post Office” there shall be substituted “ the Post Office company ”,\n(b) after “a post office” there shall be inserted “ of the Post Office company ”, and\n(c) after “United Kingdom”, where it appears for the fifth time, there shall be inserted “ by that company ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/26/schedule/8/paragraph/23",
    "retrieved_at": "2026-10-29T09:20:44.870444+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."
}