- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
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””.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: