Paragraph 28 Value Added Tax Act 1994

(1)

The Value Added Tax Act 1994 M1 is amended as follows—

(2)

In Group 8 of Schedule 8 (zero-rating: transport), in Note (4E), in the definition of “universal service provider”, for “the Postal Services Act 2000” substitute “ Part 3 of the Postal Services Act 2011 ”.

(3)

In Group 3 of Schedule 9 (exemptions: postal services)—

(a)

omit Note (1);

(b)

in Note (2), for “a licence duty” substitute “ a specified condition ”;

(c)

in Note (3), for the words from “postal facilities” to the end substitute “ postal network (within the meaning of section 38 of the Postal Services Act 2011) and which are required to be provided by a specified condition ”;

(d)

in Note (4)(a), for “a licence” substitute “ a specified condition ”;

(e)

in Note (5)—

(i)

for “a licence duty” substitute “ a specified condition ”, and

(ii)

for “the licence” substitute “ the condition ”;

(f)

for Note (6) substitute—

“(6)
In this Group “specified condition” means a designated USP condition, a USP access condition or a transitory condition under paragraph 5 of Schedule 9 to the Postal Services Act 2011 which is imposed only on a universal service provider.
(7)
Any expression which is used in this Group and in Part 3 of the Postal Services Act 2011 has the same meaning in this Group as in that Part.”

Annotations

Marginal citations

M1: 1994 c.23 amended by Schedule 8 paragraph 22 of the Postal Services Act 2000 and S.I. 2001/1149.