# Value Added Tax Act 1994, Chapter Group 3— Postal services

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Subject to the following Notes, “public postal services”, in relation to a universal service provider, means any postal services which the provider is required to provide in the discharge of a specified condition.
(3) Public postal services include postal services which a universal service provider provides to allow a person access to the provider's 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.
(4) Services are not “public postal services” if—
(a) the price is not controlled by or under a specified condition, or
(b) any of the other terms on which the services are provided are freely negotiated.
(5) But Note (4) does not apply if a specified condition requires the universal service provider to make the services available to persons generally—
(a) where the price is not controlled by or under the condition, at the same price, or
(b) where terms are freely negotiated as mentioned in Note (4)(b), on those terms.
(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/ukpga/1994/23/schedule/9/part/II/chapter/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.