Amendment of Schedule 7A to the Value Added Tax Act 19942
1
Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)2 is amended as follows.
2
In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—
Cable-suspended passenger transport systems……………………
Group 13
3
In Part 2 (the groups), at the end insert—
GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS
Item No.
1
Transport of passengers by means of a cable-suspended chair, bar, gondola or similar vehicle designed or adapted to carry not more than 9 passengers.
NOTES:
Supplies not within item 1
1
Item 1 does not include the transport of passengers to, from or within—
i
a place of entertainment, recreation or amusement; or
ii
a place of cultural, scientific, historical or similar interest,
by the person, or a person connected with that person, who supplies a right of admission to, or a right to use facilities at, such a place.
2
For the purposes of Note 1 any question as to whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 20103.