The Value Added Tax (Transport) Order 1995

Made: 8th March 1995

Laid before the House of Commons: 9th March 1995

Coming into force: 1st April 1995

The Treasury, in exercise of the powers conferred on them by section 30(4) of the Value Added Tax Act 1994[^f00001] 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 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[^f00002].

6

In Note (7) after the words “of item 6,” there shall be inserted —

• item 6A,.

Signed

Tim Wood — Timothy Kirkhope — Two of the Lords Commissioners of Her Majesty’s Treasury — 8th March 1995

Explanatory note

(This note is not part of the Order)

This Order varies, with effect from 1st April 1995, Group 8 of Schedule 8 to the Value Added Tax Act 1994. Its effect is to provide for zero-rating of air navigation services, as defined in the Civil Aviation Act 1982, when they are supplied in respect of aircraft which are of a description zero-rated under item 2 of that Group or to a person who receives them for the purpose of a business carried on by him and who belongs outside the United Kingdom.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: 1982 c. 16. Air navigation services are defined in section 105(1).