There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Paragraph 15.
15U.K.In section 96(1) (other interpretative provisions), at the appropriate places insert—
““postal operator” means a person who provides—
(a)the service of conveying postal packets from one place to another by post, or
(b)any of the incidental services of receiving, collecting, sorting and delivering postal packets;”;
““postal packet” means a letter, parcel, packet or other article transmissible by post;”.
Commencement Information
I1Sch. 3 para. 15 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 3 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9
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