Including:
- VAT zero-rate that applies at airports for the handling of qualifying aircraft and the handling and storage of goods that they carry continues to apply and introduces a similar VAT zero-rate for international trains
- Removal of the VAT exemption for pension fund management services for pension funds established in the EU
- Removal of the planned changes to the scope of the VAT zero-rate to certain designated travel services
Source gov.uk
See also Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
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