{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order inserts a new Group 13 into Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) to provide for a reduced rate for the transport of passengers by means of certain cable-suspended vehicles designed or adapted to carry not more than 9 passengers provided that the transport is not supplied to, from or within a specified place by a person (or a person connected with that person) who supplies a right of admission to, or a right to use facilities at, that place.\nA Tax Information and Impact Note covering this instrument was published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/430/note",
    "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."
}