# Value Added Tax Act 1994, Paragraph 6ZA


Any services provided in an airport that is not a customs and excise airport for—
(a) the handling of an aircraft, or
(b) the handling or storage of goods carried in an aircraft,
provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1).

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