# Value Added Tax Act 1994, Paragraph 6

Extent: E+W+S+N.I.

Any services provided for—
(a) the handling of ships, aircraft or railway vehicles—
(i) in a port, customs and excise airport or international railway area, or
(ii) outside the United Kingdom;
(b) the handling or storage—
(i) in a port,
(ii) on land adjacent to a port,
(iii) in a customs and excise airport,
(iv) in an international railway area, or
(v) in a temporary storage facility,
of goods carried in a ship, aircraft or railway vehicle.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.