SCHEDULE 1AMENDMENTS
Value Added Tax Act 199428
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.