Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
5. For Item 6 substitute—
“6 Any services provided for—
(a)the handling of ships, aircraft or railway vehicles—
(i)in a port, customs and excise airport or international railway area, or
(ii)outside the United Kingdom;
(b)the handling or storage—
(i)in a port,
(ii)on land adjacent to a port,
(iii)in a customs and excise airport,
(iv)in an international railway area, or
(v)in a temporary storage facility,
of goods carried in a ship, aircraft or railway vehicle.”.