SCHEDULE 1AMENDMENTS

Value Added Tax Regulations 199531

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”.