Value Added Tax Act 1994

Notes: U.K.

(1) For the purpose of determining the aggregate value of any goods referred to in Item 1(a) only the whole of the value of any item, or group of items which are normally sold as a set or collection, may be included in the aggregate value of [F1 £75].

(2) “Tax free shop” means any shop which is situated within an airport, port or Channel Tunnel terminal and which is approved by the Commissioners for the supply of goods for the purposes of this Group, and in this note “Channel Tunnel terminal” means the area situated in the vicinity of Cheriton, Folkestone referred to in section 1(7)(b) of the M1 Channel Tunnel Act 1987.

(3) “Relevant journey” means a journey by air or sea from the United Kingdom to a place in another member State where the traveller is to disembark and includes, for the purposes of Item 1, a journey by a Channel Tunnel shuttle train.

(4) “Traveller” means any passenger travelling under a transport document for air or sea travel stating that the immediate destination is a place in another member State (including such a transport document stating that the final destination is a place outside the member States) or for shuttle train travel.

(5) Items 1 and 2 do not apply where the supply is to a traveller under 17 years of age of goods falling within Item 1(b), other than perfumes and toilet waters.

(6) In these Notes “shuttle train” has the meaning given by section 1(9) of the M2 Channel Tunnel Act 1987.

Textual Amendments

F1 Words in Sch. 8 Pt. 2 Group 14 Note (1) substituted (1.1.1996) by S.I. 1995/3041, art. 2(b)

Marginal Citations

M1 1987 c. 53.

M2 1987 c. 53.