The Value Added Tax (Transport) Order 1992

2.  Group 10 (transport) of Schedule 5 to the Value Added Tax Act 1983(1) shall be varied as follows—

(a) after item 13 there shall be added the following item—

“14.   Intra-Community transport services supplied in connection with the transport of goods to or from the Azores or Madeira or between those places, to the extent that the services are treated as supplied in the United Kingdom.”;

(b) after Note (7) there shall be added the following Note—

“(8) “Intra-Community transport services” means—

(a) the intra-Community transport of goods within the meaning of the Value Added Tax (Place of Supply of Services) Order 1992(2);

(b) ancillary transport services within the meaning of the Value Added Tax (Place of Supply of Services) Order 1992(2) which are provided in connection with the intra-Community transport of goods; or

(c) the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,

and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.”.

(1)

Relevant variations have been made by S.I. 1987/1806.

(2)

S.I. 1992/3121.