# The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013, Note: Explanatory note


(This note is not part of the Order)
This 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.
A Tax Information and Impact Note covering this instrument was published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/430/note (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-cable-suspended-passenger-transport-systems-order-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.