# The Value Added Tax (Transport) Order 1995, Note: Explanatory note


(This note is not part of the Order)
This Order varies, with effect from 1st April 1995, Group 8 of Schedule 8 to the Value Added Tax Act 1994. Its effect is to provide for zero-rating of air navigation services, as defined in the Civil Aviation Act 1982, when they are supplied in respect of aircraft which are of a description zero-rated under item 2 of that Group or to a person who receives them for the purpose of a business carried on by him and who belongs outside the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/1995/653/note (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.