# The Value Added Tax (Transport) Order 1994, Note: Explanatory note


(This note is not part of the Order)
This Order varies, with effect from 1st April 1995, item 4 of Group 8 of Schedule 8 to the Value Added Tax Act 1994.
Article 3 of the Order inserts new Notes (4A), (4B) and (4C) to that Group the effect of which is to exclude from zero-rating, certain passenger transport supplied in connection with or as part of leisure activities described in the Order, or in connection with car parking at airports.

---
Source: https://www.legislation.gov.uk/uksi/1994/3014/note (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.