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					<dc:identifier>http://www.legislation.gov.uk/uksi/1995/653/article/1/made</dc:identifier><dc:title>The Value Added Tax (Transport) Order 1995</dc:title><dc:subject>VAT</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2011-07-04</dc:modified><dc:subject scheme="SIheading">VALUE ADDED TAX</dc:subject>
					<dc:description>This Order varies, with effect from 1st April 1995, Group 8 of Schedule 8 to the Value Added Tax Act 1994. Its effect is to provide for zero-rating of air navigation services, as defined in the Civil Aviation Act 1982, when they are supplied in respect of aircraft which are of a description zero-rated under item 2 of that Group or to a person who receives them for the purpose of a business carried on by him and who belongs outside the United Kingdom.</dc:description>
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/1995/653/contents/made" title="Table of Contents"/>
					
					
					
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</ukm:DocumentClassification><ukm:Year Value="1995"/><ukm:Number Value="653"/><ukm:Made Date="1995-03-08"/><ukm:Laid Date="1995-03-09" Class="UnitedKingdomParliament"/><ukm:ComingIntoForce>
<ukm:DateTime Date="1995-04-01"/>
</ukm:ComingIntoForce><ukm:ISBN Value="0110526686"/></ukm:SecondaryMetadata>
					

                    
									 
					
					
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<Pnumber>1</Pnumber>
<P1para>
<Text>This Order may be cited as the Value Added Tax (Transport) Order 1995 and shall come into force on 1st April 1995.</Text>
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