Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 8— Transport U.K.

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.