Article 2

In Group 8^f1 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating)—

(a)

for paragraph (b) of item 6 substitute—

“(b)

the handling or storage—

(i)

in a port,

(ii)

on land adjacent to a port,

(iii)

in a customs and excise airport, or

(iv)

in a transit shed,

of goods carried in a ship or aircraft.”.

(b)

in Note (6), for “and “customs and excise airport”” substitute “,“customs and excise airport” and “transit shed””.

Annotations

Footnotes

f1: Group 8 was amended by SI 1994/3014, 1995/653, 1995/3039, 1999/1820, 2001/753 and the Postal Services Act 2000 (c. 26) section 127(4), Schedule 8 paragraphs 22(1) and (3).