SCHEDULES

SCHEDULE 8 Amendments of enactments

Part II Other amendments

Value Added Tax Act 1994 (c.23)

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1

The Value Added Tax Act 1994 shall be amended as follows.

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 ”.