(1)In section 16 of the [1983 c. 55.] Value Added Tax Act 1983 (zero-rating) the following subsection shall be inserted after subsection (6) (goods shipped for use as stores etc)—
“(6A)Subsection (6)(b) above shall not apply in the case of goods shipped for use as stores on a voyage or flight to be made by the person to whom the goods were supplied and to be made for a purpose which is private.”
(2)This section applies in relation to supplies made after the day on which this Act is passed.