# The Value Added Tax (Transport) Order 2002, Article 2


In Group 8 (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””.

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Source: https://www.legislation.gov.uk/uksi/2002/1173/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.