SCHEDULES
SCHEDULE 8 Amendments of enactments
Part II Other amendments
Value Added Tax Act 1994 (c.23)
I122
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
”
.