This statutory instrument establishes the specific regulatory framework for the application of Value Added Tax to transport services within the United Kingdom. The order, issued by the British government, delineates the legal requirements and exemptions concerning VAT liability for various transport-related activities. It serves as a primary legislative document for tax practitioners and legal professionals interpreting fiscal obligations under the 1990 regulatory regime.

Legal professionals and tax auditors utilize this document as a foundational reference for historical tax compliance and statutory interpretation. Readers frequently note the technical density of the prose, which is characteristic of formal legislative drafting.