The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011

Value Added Tax Act 1994 U.K.

28.—(1) The Value Added Tax Act 1994 M1 is amended as follows—

(2) In Group 8 of Schedule 8 (zero-rating: transport), in Note (4E), in the definition of “universal service provider”, for “the Postal Services Act 2000” substitute “ Part 3 of the Postal Services Act 2011 ”.

(3) In Group 3 of Schedule 9 (exemptions: postal services)—

(a) omit Note (1);

(b) in Note (2), for “a licence duty” substitute “ a specified condition ”;

(c) in Note (3), for the words from “postal facilities” to the end substitute “ postal network (within the meaning of section 38 of the Postal Services Act 2011) and which are required to be provided by a specified condition ”;

(d) in Note (4)(a), for “a licence” substitute “ a specified condition ”;

(e) in Note (5)—

(i) for “a licence duty” substitute “ a specified condition ”, and

(ii) for “the licence” substitute “ the condition ”;

(f) for Note (6) substitute—

“(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.”

Marginal Citations

M1 1994 c.23 amended by Schedule 8 paragraph 22 of the Postal Services Act 2000 and S.I. 2001/1149.