http://www.legislation.gov.uk/uksi/1995/653/article/3/made
The Value Added Tax (Transport) Order 1995
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order varies, with effect from 1st April 1995, Group 8 of Schedule 8 to the Value Added Tax Act 1994. Its effect is to provide for zero-rating of air navigation services, as defined in the Civil Aviation Act 1982, when they are supplied in respect of aircraft which are of a description zero-rated under item 2 of that Group or to a person who receives them for the purpose of a business carried on by him and who belongs outside the United Kingdom.
3
After item 6 there shall be inserted —
6A
Air navigation services.