# Value Added Tax Act 1994, Chapter GROUP 13: CABLE-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
1Item 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.
2For 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.