The Value Added Tax (Transport) Order 2002

• Citation: S.I. 2002/1173
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Transport) Order 2002 and comes into force on 1st June 2002.

Section 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””.