SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

F2GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Annotations:
Amendments (Textual)

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. 1

    Item 1 does not include the transport of passengers to, from or within—

    1. i

      a place of entertainment, recreation or amusement; or

    2. 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. 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.