Paragraph 4

United Kingdom

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

Sch. 8 Pt. 2 Group 12 Note (5H)(e) words omitted by Health and Social Care Act 2012 Sch. 14 para. 67(a)
Sch. 8 Pt. 2 Group 12 Note (7)(a) words repealed by Welfare Reform Act 2012 Sch. 14 Pt. 9
Sch. 8 Pt. 2 Group 15 Note (4)(i) words substituted by Health and Social Care Act 2012 Sch. 14 para. 67(b)
Sch. 8 Pt. 2 Group 12 words repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 8
Sch. 8 Pt. 2 Group 8 Item 12 substituted by Value Added Tax (Tour Operators) 2019 reg. 6

Transport of passengers—

(a)

in any vehicleF1... designed or adapted to carry not less than F210 passengers;

(b)

by F3a 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.

Annotations

F1: Words in Sch. 8 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch.
F2: Word in Sch. 8 Pt. 2 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
F3: Words in Sch. 8 Pt. 2 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)

C1: Sch. 8 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), 3(3) (with art. 1(2))