There are currently no known outstanding effects for the Value Added Tax Act 1994, Group 3— Postal services.
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)
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.
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
F2Sch. 9 Pt. II Group 3 Note (1) repealed (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 28(3)(a), Sch. 2
F3Words in Sch. 9 Pt. II Group 3 Note (2) substituted (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)(b)
F4Words in Sch. 9 Pt. II Group 3 Note (3) substituted (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)(c)
F5Words in Sch. 9 Pt. II Group 3 Note (4)(a) substituted (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)(d)
F6Words in Sch. 9 Pt. II Group 3 Note (5) substituted (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)(e)(i)
F7Words in Sch. 9 Pt. II Group 3 Note (5)(a) substituted (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)(e)(ii)
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)
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