http://www.legislation.gov.uk/uksi/2013/430/article/1/made

The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013

Tax

VAT

Corporation tax

en

King's Printer of Acts of Parliament

2013-02-28

VALUE ADDED TAX

This Order inserts a new Group 13 into Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) to provide for a reduced rate for the transport of passengers by means of certain cable-suspended vehicles designed or adapted to carry not more than 9 passengers provided that the transport is not supplied to, from or within a specified place by a person (or a person connected with that person) who supplies a right of admission to, or a right to use facilities at, that place.