SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 8— Transport
4
Transport 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.