{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-2002/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-2002/article-2.json",
  "legislation": "uksi/2002/1173",
  "legislation_title": "The Value Added Tax (Transport) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating)—\n(a) for paragraph (b) of item 6 substitute—\n“(b) the handling or storage—\n(i) in a port,\n(ii) on land adjacent to a port,\n(iii) in a customs and excise airport, or\n(iv) in a transit shed,\nof goods carried in a ship or aircraft.”.\n(b) in Note (6), for “and “customs and excise airport”” substitute “,“customs and excise airport” and “transit shed””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1173/article/2",
    "retrieved_at": "2026-10-29T06:59:25.136495+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}