# The Value Added Tax (Transport) Order 1990, Article 6


In item 6—
(a) in paragraph (a) for the words “or customs and excise airport” there shall be substituted the words “, customs and excise airport or outside the United Kingdom”;
(b) in paragraph (b) after the word “handling” there shall be added the words “or storage”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.