VTRANS070100 - The handling and storage of ship and aircraft cargo: Law
The law relating to the handling and storage of ship and aircraft cargo in a port or airport is in the VAT Act 1994, Schedule 8, Group 8, item 6(b).
6. Any services provided for -
(b) the handling or storage-
i) in a port,
ii) on land adjacent to a port,
iii) in a customs and excise airport
iv) an international railway area, or
v) in temporary storage facility
of goods carried in a ship, aircraft or railway vehicle.
Notes
5. Item 6 does not include the letting on hire of goods
(1)
In item 6
(a) 바카라 사이트減ort바카라 사이트� and 바카라 사이트渢emporary storage facility바카라 사이트� have the same meanings as in the Management Act;
(b) 바카라 사이트渋nternational railway area바카라 사이트� means
(i) any place which may be designated as a railway customs area by virtue of section 26(1ZB) of the Management Act, or
(ii) such other place relating to international rail travel as may be specified in a notice published by the Commissioners;
(c) 바카라 사이트渞ailway vehicle바카라 사이트� has the same meaning as in section 83 of the Railways Act 1993.
The references to 바카라 사이트渋nternational railway area바카라 사이트� and 바카라 사이트渞ailway vehicle바카라 사이트�, and therefore zero rating, only apply from the end of the transition period following UK leaving the EU (31 December 2020).