# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 2

Extent: E+W+S+N.I.

The supply by the Post Office of any services in connection with the conveyance of postal packets.
Notes:
(1) “Postal packet” has the same meaning as in the Post Office Act 1953, except that it does not include a telegram.
(2) Item 2 does not include the letting on hire of goods.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/3/Postal/Services/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/3/Postal/Services/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.