Value Added Tax Regulations 1995U.K.
31. In regulation 2(1) of the Value Added Tax Regulations 1995 M1 (interpretation - general)—
(a)in the definition of “datapost packet”—
(i)for “the Post Office company” wherever it appears substitute “ a universal service provider ”;
(ii)for “that company” substitute “ that universal service provider ”;
(b)omit the definition of “the Post Office company”;
(c)insert in the appropriate place—
“postal packet” has the same meaning as in Part 3 of the Postal Services Act 2011”;
“post office” has the same meaning as in section 125(1) of the Postal Services Act 2000”;
“universal service provider” means a person who provides a universal postal service (within the meaning of Part 3 of the Postal Services Act 2011) or part of such a service, in the United Kingdom”.
Marginal Citations
M1S.I. 1995/2518. Relevant amendments were made to regulation 2 by paragraph 23 of Schedule 8 to the Postal Services Act 2000 and S.I. 2001/1149.