http://www.legislation.gov.uk/uksi/2013/430/article/2/madeThe Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013TaxVATCorporation taxenKing's Printer of Acts of Parliament2013-02-28VALUE ADDED TAX This Order inserts a new Group 13 into Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) to provide for a reduced rate for the transport of passengers by means of certain cable-suspended vehicles designed or adapted to carry not more than 9 passengers provided that the transport is not supplied to, from or within a specified place by a person (or a person connected with that person) who supplies a right of admission to, or a right to use facilities at, that place. Amendment of Schedule 7A to the Value Added Tax Act 1994 2 1 Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) is amended as follows. 2 In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—
Cable-suspended passenger transport systems……………………Group 13
. 3 In Part 2 (the groups), at the end insert— GROUP 13 CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Item No. 1 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 1 Item 1 does not include the transport of passengers to, from or within— i a place of entertainment, recreation or amusement; or ii 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. 2 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. . Schedule 7A was inserted by section 99(5) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001; Group 12 (caravans) was inserted by section 196 of, and paragraph 6(1) and (3) of Schedule 26 to, the Finance Act 2012 (c. 14). 2010 c. 4.