There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020, Section 5.
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.”.
Commencement Information
I1Reg. 5 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
