# The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011, Paragraph 28: Value Added Tax Act 1994


(1) The Value Added Tax Act 1994 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.”

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Source: https://www.legislation.gov.uk/uksi/2011/2085/schedule/1/paragraph/28 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.