VTRANS140100 - Handling of ships, aircraft and railway vehicles: Law
The law applying the zero-rate to services of handling ships and aircraft is in the VAT Act 1994, Schedule 8, Group 8, item 6(a) and Notes 5, 6 and 7:
6. Any services provided for -
(a) the handling of ships, aircraft or railway vehicles
(i) in a port, customs and excise airport or international railway area, or
(ii) outside the United Kingdom;
Note:
(5) Item 6 does not include the letting on hire of goods.
(6) (a) 바카라 사이트淧ort바카라 사이트� and 바카라 사이트渢emporary storage facility바카라 사이트� have the same meanings as in the Management Act.
(6)(b) 바카라 사이트渋nternational railway area바카라 사이트� means바카라 사이트�
(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;
(6)(c) 바카라 사이트渞ailway vehicle바카라 사이트� has the same meaning as in section 83 of the Railways Act 1993.
Further legal notes also restrict the application to qualifying ships and aircraft in certain circumstances: see VTRANS140200.
References to 바카라 사이트渋nternational railway area바카라 사이트� and 바카라 사이트渞ailway vehicle바카라 사이트� and therefore the zero rate, only apply from the end of the transition period (31 December 2020).