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Changes over time for: Paragraph 4
Timeline of Changes
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Version Superseded: 01/03/1995
Status:
Point in time view as at 01/09/1994. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 4.
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4Transport of passengers—
(a)in any vehicle, ship or aircraft designed or adapted to carry not less than 12 passengers;
(b)by the Post Office;
(c)on any scheduled flight; or
(d)from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.
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