The Value Added Tax (Transport) Order 1992
This Order varies, with effect from 1st January 1993, Group 10 of Schedule 5 to the Value Added Tax Act 1983. It implements Article 28cC of Council Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Council Directive 91/680/EEC (OJ L376, 31.12.91, p.1).