Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

Group 3— Postal services U.K.

Item No. U.K.

1 The conveyance of postal packets by the Post Office.

2 The supply by the Post Office of any services in connection with the conveyance of postal packets.

Notes: U.K.

(1) “Postal packet” has the same meaning as in the M1 Post Office Act 1953, except that it does not include a telegram.

(2) Item 2 does not include the letting on hire of goods.

Marginal Citations

M1 1953 c. 36.