Value Added Tax Act 1994

[F1Group 3— Postal servicesU.K.

Textual Amendments

F1Sch. 9 Pt. II Group 3 substituted (with effect in accordance with s. 22(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 22(2)

Item NoU.K.

1The supply of public postal services by a universal service provider.

2The supply of goods by a universal service provider which is incidental to the supply of public postal services by that provider.

Notes:U.K.

F2(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 [F3a specified condition].

(3)Public postal services include postal services which a universal service provider provides to allow a person access to the provider's [F4postal 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 [F5a 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 [F6a 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 [F7the condition], at the same price, or

(b)where terms are freely negotiated as mentioned in Note (4)(b), on those terms.

[F8(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.]]

Textual Amendments

F8Sch. 9 Pt. II Group 3 Notes (6)(7) substituted for Sch. 9 Pt. II Group 3 Note (6) (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(f)