Channel Tunnel
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