Value Added Tax Act 1994

Group 3— Postal servicesU.K.

Item No.U.K.

1The conveyance of postal packets by [F1the Post Office company].

Textual Amendments

F1Words in Sch. 9 Group 3 item 1 substituted (26.3.2001) by 2000 c. 26, s. 127(4), Sch. 8 para. 22(4)(a); S.I. 2000/2957, art. 2(3), Sch. 3 (as amended by S.I. 2001/1148, arts. 2, 43(1)(2), Sch. (with art. 34))

2U.K.The supply by [F2the Post Office company] of any services in connection with the conveyance of postal packets.

Textual Amendments

F2Words in Sch. 9 Group 3 item 2 substituted (26.3.2001) by 2000 c. 26, s. 127(4), Sch. 8 para. 22(4)(a); S.I. 2000/2957, art. 2(3), Sch. 3 (as amended by S.I. 2001/1148, arts. 2, 43(1)(2), Sch. (with art. 34))

Notes:U.K.

(1)Postal packet” has the same meaning as in [F3the Postal Services Act 2000].

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

Textual Amendments

F3Words in Sch. 9 Group 3 Note (1) substituted (26.3.2001) by 2000 c. 26, s. 127(4), Sch. 8 para. 22(4)(b); S.I. 2000/2957, art. 2(3), Sch. 3 (as amended by S.I. 2001/1148, arts. 2, 43(1)(2), Sch. (with art. 34))