# The Value Added Tax (Transport) Order 1990, Article 9


For Note (1) there shall be substituted the following Note:
“(1) In items 1 and 2 the supply of a ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following:
(a) transport of passengers,
(b) accommodation,
(c) entertainment,
(d) education,
being services wholly performed in the United Kingdom.”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.