{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/article-2.json",
  "legislation": "uksi/2013/430",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Schedule 7A to the Value Added Tax Act 1994",
  "text": "(1) Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) is amended as follows.\n(2) In Part 1 (index to reduced-rate supplies of goods and services), at the appropriate place insert—\n“\nCable-suspended passenger transport systems……………………\nGroup 13\n”.\n(3) In Part 2 (the groups), at the end insert—\n“GROUP 13\nCABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS\nItem No.\n1. 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.\nNOTES:\nSupplies not within item 1\n1. Item 1 does not include the transport of passengers to, from or within—\n(i) a place of entertainment, recreation or amusement; or\n(ii) a place of cultural, scientific, historical or similar interest,\nby 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.\n2. 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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 7A was inserted by section 99(5) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001; Group 12 (caravans) was inserted by section 196 of, and paragraph 6(1) and (3) of Schedule 26 to, the Finance Act 2012 (c. 14)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/430/article/2",
    "retrieved_at": "2026-10-29T01:03:00.477456+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."
}