# The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011, Paragraph 31: Value Added Tax Regulations 1995


In regulation 2(1) of the Value Added Tax Regulations 1995 (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”.

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Source: https://www.legislation.gov.uk/uksi/2011/2085/schedule/1/paragraph/31 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-consequential-modifications-and-amendments-order-2011/schedule-1/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.