OpenLegislation

Paragraph 2 F1

United Kingdom

The supply, of any goods within Item 1(a) or (b) above, to a traveller on board an aircraft or ship making a relevant journey by a person who supplies the traveller’s air or sea transport or any other person authorised by that person.

Annotations

Textual amendments

F1

Sch. 5 Group 15A inserted (1.1.1993) by S.I. 1992/3131, art.2.

Notes on the whole Act

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

Notes on Part Group 15A—TAX FREE SHOPS

Textual amendments

F1

Sch. 5 Group 15A inserted (1.1.1993) by S.I. 1992/3131, arts. 1,2.