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The Value Added Tax (Transport) Order 2002

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2.  In Group 8(1) (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating)—

(a)for paragraph (b) of item 6 substitute—

(b)the handling or storage—

(i)in a port,

(ii)on land adjacent to a port,

(iii)in a customs and excise airport, or

(iv)in a transit shed,

of goods carried in a ship or aircraft..

(b)in Note (6), for “and “customs and excise airport”” substitute “,“customs and excise airport” and “transit shed””.

(1)

Group 8 was amended by SI 1994/3014, 1995/653, 1995/3039, 1999/1820, 2001/753 and the Postal Services Act 2000 (c. 26) section 127(4), Schedule 8 paragraphs 22(1) and (3).

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