The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999
This Order deletes, with effect from 1st July 1999, Group 14 of Schedule 8 to the Value Added Tax Act 1994 (c. 23), which Group zero-rated the sale of specified quantities of goods sold either in a tax-free shop or on board a ship or aircraft, in either case to a traveller making a journey to another member State.