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Changes over time for: Cross Heading: Value Added Tax Act 1994 (c.23)
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 16/12/2010
Status:
Point in time view as at 26/03/2001.
Changes to legislation:
There are currently no known outstanding effects for the Postal Services Act 2000, Cross Heading: Value Added Tax Act 1994 (c.23).
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Value Added Tax Act 1994 (c.23)U.K.
22(1)The Value Added Tax Act 1994 shall be amended as follows.U.K.
(2)In section 16(2) (application of customs enactments) for “section 16 of the Post Office Act 1953” there shall be substituted “ section 105 of the Postal Services Act 2000 ”.
(3)In item 4 of Group 8 of Part II of Schedule 8 (zero-rating: transport of passengers) for “the Post Office” there shall be substituted “ the Post Office company ”.
(4)In Group 3 of Part II of Schedule 9 (exemptions for postal services)—
(a)for “the Post Office” in items 1 and 2 there shall, in each case, be substituted “ the Post Office company ”, and
(b)for the words in Note (1) from “the Post Office Act 1953” to “telegram” there shall be substituted “ the Postal Services Act 2000 ”.
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