Article 2 Amendment of Schedule 7A to the Value Added Tax Act 1994

Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)^f1 is amended as follows.

In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—

“

Cable-suspended passenger transport systems……………………

Group 13

”.

In Part 2 (the groups), at the end insert—

“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

1.

Item 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.

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^f2.”.