Airlines operating for reward chiefly on international routes

Fuel and provisions

Supply of services to meet needs of aircraft or their cargoes

Supply, modification, repair, maintenance, chartering and hiring

Capital allowances

Capital goods scheme

Catering services, place of supply

EU on-board services supplied where performed or use and enjoyment occurs


Chargeable gains of companies, currency to be used



Supply of services

Class 1 contributions

Commercial aircraft, meaning

Community transport, place of supply of goods and services

Derivative contracts

Designed solely for use by handicapped persons, zero-rating

Domicile and residence

EC rules

Equipping, fuelling and provisioning for private use

EU transport


Place of supply

General provisions


Goods treated as stores



Hire facilities, private/public use

Hire with fuel, single or multiple supply

Home base

Housing or storage, grant of facilities

Land/landing, meaning


Let on charter, capital allowances

Location of assets

Long-life assets

Margin scheme


New means of transport

Non-taxable insurance contracts

Overseas leasing

Place of supply of goods

Place of supply of goods and services, Community transport


Letting on hire


Modification or conversion

Supply of life jackets, life rafts, smoke hoods or similar safety equipment

Supply of parts or equipment

Supply of parts or equipment to government department

Supply, repair or maintenance

Replacement of business assets

Roll-over relief

Rollover relief

Sale or consumption of goods on, customs duties

Second-hand scheme

Statutory maternity pay

Statutory sick pay

Stores for use on

– see also Stores


Supplies to persons departing from member states

Supply to be used by airlines operating for reward chiefly on international routes, exemption

Tax-free shops

Temporary importations, relief

Transport costs included in customs valuation of goods

Transport relating to entertainment and recreation


Adapted aircraft for disabled use



Equipment and furnishings

Handling services at airports

Letting on hire

Making of arrangements

Other related services

Parts and equipment for qualifying aircraft

Passenger transport

Qualifying aircraft

Qualifying parts and equipment

Safety equipment for qualifying aircraft

Supplies before item airworthy

Supply, repair and maintenance

Surveying services