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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””.
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