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The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013
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- UK Statutory Instruments
- 2013 No. 430
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EXPLANATORY NOTE
(This note is not part of the Order)
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.
A Tax Information and Impact Note covering this instrument was published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.
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