# The Value Added Tax (Transport) Order 1992, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1992/3126/note (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.