
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 (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