
1 
This Order may be cited as the Value Added Tax (Transport) Order 1995 and shall come into force on 1st April 1995.
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.
3 
After item 6 there shall be inserted —“
6A 
Air navigation services.”
4 
In paragraph (b) of item 11 after the words “of item 6,” there shall be inserted —“
 item 6A,.”
5 
After Note (6) there shall be inserted —“
(6A) “Air navigation services” has the same meaning as in the Civil Aviation Act 1982.”
6 
In Note (7) after the words “of item 6,” there shall be inserted —“
 item 6A,.”
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
8th March 1995