The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 No. 1312

9.  After that Note insert—

“(6ZA) “Customs and excise airport” has the same meaning as in the Management Act.”.

Commencement Information

I1 Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.