{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-4",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-4.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/8/part/II/chapter/8/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Transport of passengers—\n(a) in any vehicle... designed or adapted to carry not less than 10 passengers;\n(b) by a universal service provider;\n(c) on any scheduled flight; or\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/4",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}