The Value Added Tax (Transport) Order 1995

• Citation: S.I. 1995/653
• Sections: 6

Section 1

This Order may be cited as the Value Added Tax (Transport) Order 1995 and shall come into force on 1st April 1995.

Section 2

Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 shall be amended in accordance with articles 3 to 6 of this Order.

Section 3

After item 6 there shall be inserted —

(6A) Air navigation services.

Section 4

In paragraph (b) of item 11 after the words “of item 6,” there shall be inserted —

item 6A,.

Section 5

After Note (6) there shall be inserted —

(6A) “Air navigation services” has the same meaning as in the Civil Aviation Act 1982 .

Section 6

In Note (7) after the words “of item 6,” there shall be inserted —

item 6A,.