Schedule 8, Part II, Group 8, item 6

Any services provided for— the handling of ships, aircraft or railway vehicles— in a port, customs and excise airport or international railway area, or outside the United Kingdom; the handling or storage— of goods carried in a ship, aircraft or railway vehicle. in a port, on land adjacent to a port, in a customs and excise airport, in an international railway area, or in a temporary storage facility,

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Source: legislation.gov.uk · retrieved 2026-07-28