# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 4: Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994


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.”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.