{
  "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-28",
  "json_url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-28.json",
  "legislation": "uksi/2011/2085",
  "legislation_title": "The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011",
  "legislation_url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011",
  "path": "schedule/1/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": "Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows—\n(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 ”.\n(3) In Group 3 of Schedule 9 (exemptions: postal services)—\n(a) omit Note (1);\n(b) in Note (2), for “a licence duty” substitute “ a specified condition ”;\n(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 ”;\n(d) in Note (4)(a), for “a licence” substitute “ a specified condition ”;\n(e) in Note (5)—\n(i) for “a licence duty” substitute “ a specified condition ”, and\n(ii) for “the licence” substitute “ the condition ”;\n(f) for Note (6) substitute—\n“(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.\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c.23 amended by Schedule 8 paragraph 22 of the Postal Services Act 2000 and S.I. 2001/1149."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2085/schedule/1/paragraph/28",
    "retrieved_at": "2026-10-29T01:57:35.805272+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."
}