Postal Services Act 2000 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Amendments of enactments

Part II U.K. Other amendments

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 ”.

Commencement Information

I1 Sch. 8 para. 22 wholly in force at 26.3.2001, see s. 130 and S.I. 2001/1148, art. 2, Sch. (subject to arts. 3-42)