Paragraph 31 Value Added Tax Regulations 1995

In regulation 2(1) of the Value Added Tax Regulations 1995 M1 (interpretation - general)—

(a)

in the definition of “datapost packet”—

(i)

for “the Post Office company” wherever it appears substitute “ a universal service provider ”;

(ii)

for “that company” substitute “ that universal service provider ”;

(b)

omit the definition of “the Post Office company”;

(c)

insert in the appropriate place—

“postal packet” has the same meaning as in Part 3 of the Postal Services Act 2011”;
“post office” has the same meaning as in section 125(1) of the Postal Services Act 2000”;
“universal service provider” means a person who provides a universal postal service (within the meaning of Part 3 of the Postal Services Act 2011) or part of such a service, in the United Kingdom”.

Annotations

M1: S.I. 1995/2518. Relevant amendments were made to regulation 2 by paragraph 23 of Schedule 8 to the Postal Services Act 2000 and S.I. 2001/1149.