Amendment of Group 8 of Schedule 8 to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
4. After Note (6ZA), insert—
“(6ZB) An international journey is a journey starting in the United Kingdom and ending outside the United Kingdom or vice versa.
(6ZC) In Item 6ZB “railway vehicle” has the same meaning as in Item 6.”.