The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

This section has no associated Explanatory Memorandum

6.  After that Item insert—

6ZA    Any services provided in an airport that is not a customs and excise airport for—

(a)the handling of an aircraft, or

(b)the handling or storage of goods carried in an aircraft,

provided that the aircraft is of a type mentioned in paragraph (b)(i) of Note (A1)..

Commencement Information

I1Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.