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FUELLING AND PROVISIONING AIRCRAFT ( Services relating to vessels and aircraft )

Rate

Zero rated: 0%

Remarks

Zero-rated only when supplied to a transport undertaking operating on international routes as referred to in paragraph 4(2)(b) of Schedule 2. Otherwise, subject to normal rules.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 4(5)

Published: 03 August 2018 Print this page

 
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