[F1GROUP 13U.K.CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
Textual Amendments
F1Sch. 7A Pt. 2 Group 13 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(3)
Item No.
1U.K.Transport of passengers by means of a cable-suspended chair, bar, gondola or similar vehicle designed or adapted to carry not more than 9 passengers.
NOTES:
Supplies not within item 1
Item 1 does not include the transport of passengers to, from or within—
a place of entertainment, recreation or amusement; or
a place of cultural, scientific, historical or similar interest,
by the person, or a person connected with that person, who supplies a right of admission to, or a right to use facilities at, such a place.
For the purposes of Note 1 any question as to whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010.]