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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order varies, with effect from 1st January 1993, Group 10 of Schedule 5 to the Value Added Tax Act 1983. It implements Article 28cC of Council Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Council Directive 91/680/EEC (OJ L376, 31.12.91, p.1).

Article 2(a) of the Order introduces a new item 14 to Group 10 which zero-rates the transport of goods to or from the Azores or Madeira or between these places and certain services related to such transport. Article 2(b) adds a new Note (7) to Group 10 which defines terms used in the new item 14.