OpenLegislation

Chapter GROUP 13 CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMSF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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. 1

    Item 1 does not include the transport of passengers to, from or within—

    1. (i)

      a place of entertainment, recreation or amusement; or

    2. (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. 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 2010.

Annotations

Textual amendments

F1

Sch. 7A Pt. 2 Group 13 inserted (1.4.2013) by The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 (S.I. 2013/430), arts. 1, 2(3)

Notes on Schedule 7A

Textual amendments

F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Notes on Part 2

Modifications

C1

Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

C2

Sch. 7A Pt. 2 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)

C3

Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4

C4

Sch. 7A Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 4(2) (with art. 1(2))