Channel tunnel system, meaning

Legislation/Regulatory – FA94 Sch. 7A, para. 10(3)

Non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 10, 11

Relevant Channel tunnel equipment, meaning

Legislation/Regulatory – FA94 Sch. 7A, para. 11(4)

Revenue and Custom's powers

Legislation/Regulatory – SI 1990/2167

Tax-free shops

Channel Tunnel terminal, meaning

Legislation/Regulatory – VATA94 Sch. 8, Grp. 14, Note (2)

Generally

Commentary – Indirect Tax Reporter ¶23-430

Zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 14