SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 8— Transport U.K.

4 U.K.Transport of passengers—

(a) in any vehicle, ship or aircraft designed or adapted to carry not less than [F1 10] passengers;

(b) by [F2 a universal service provider] ;

(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.

Textual Amendments

F1 Word in Sch. 8 Pt. II Group 8 item 4(a) substituted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 2

F2 Words in Sch. 8 Pt. II Group 8 item 4 substituted (with effect in accordance with s. 22(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 22(1)(a)