{
  "url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-31",
  "json_url": "https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-31.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/31",
  "kind": "paragraph",
  "number": "31",
  "heading": "Value Added Tax Regulations 1995",
  "text": "In regulation 2(1) of the Value Added Tax Regulations 1995 (interpretation - general)—\n(a) in the definition of “datapost packet”—\n(i) for “the Post Office company” wherever it appears substitute “ a universal service provider ”;\n(ii) for “that company” substitute “ that universal service provider ”;\n(b) omit the definition of “the Post Office company”;\n(c) insert in the appropriate place—\n“postal packet” has the same meaning as in Part 3 of the Postal Services Act 2011”;\n“post office” has the same meaning as in section 125(1) of the Postal Services Act 2000”;\n“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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2085/schedule/1/paragraph/31",
    "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."
}