# Value Added Tax Act 1994, Paragraph 4

Extent: E+W+S+N.I.

Transport of passengers—
(a) in any vehicle... designed or adapted to carry not less than 10 passengers;
(b) by a 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.