SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 8— Transport U.K.

[F1 12 U.K.The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.]

Textual Amendments

F1 Words in Sch. 8 substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 6; S.I. 2020/1641, reg. 2, Sch.