The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 No. 1149

SCHEDULE 1 AMENDMENTS

Value Added Tax 1994

101.  In section 96(1) of the Value Added Tax Act 1994(1) (interpretation) after the definition of “permanent trustee” is inserted—

““the Post Office company” has the same meaning as in Part IV of the Postal Services Act 2000;”

(1)

1994 c. 23. The Act is amended by paragraph 22 of, Schedule 8 to, the Postal Services Act 2000.