Statutory Instruments
2002 No. 1173
VALUE ADDED TAX
The Value Added Tax (Transport) Order 2002
Made
24th April 2002
Laid before the House of Commons
25th April 2002
Coming into force
1st June 2002
The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ), and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Transport) Order 2002 and comes into force on 1st June 2002.
2. In Group 8( 2 ) (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””.
Tony McNulty,
Anne McGuire,
Two of the Lords Commissioners of Her Majesty’s Treasury
24th April 2002
1994 c. 23 . Section 96(9) was amended by the Finance Act 2001 (c. 9) , section 99(6) and Schedule 31, paragraph 5.
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).