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Regulation 4 Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

After Note (6ZA), insert—

“(6ZB)

An international journey is a journey starting in the United Kingdom and ending outside the United Kingdom or vice versa.

(6ZC)

In Item 6ZB “railway vehicle” has the same meaning as in Item 6.”.