Commentary

V4.113K Supplies in relation to land excluded from exemption—housing or storing aircraft

Part V4 Exemption, zero-rating and reduced rates

V4.113K Supplies in relation to land excluded from exemption—housing or storing aircraft

V4.113K Supplies in relation to land excluded from exemption—housing or storing aircraft

The grant of facilities for the housing or storage of an aircraft is excluded from exemption1. For the zero-rating of facilities supplied in a customs and excise airport, see V4.251A.

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