Schedule 8, Part II, Group 8, item 4
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Transport of passengers— in any vehicle... designed or adapted to carry not less than 10 passengers; by a universal service provider; on any scheduled flight; or from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.
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Source: legislation.gov.uk · retrieved 2026-07-28