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).