Section 53(3A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But a person is not a tour operator if and so far as their business consists of making supplies of services consisting of the transport of passengers by private hire vehicle or taxi, unless those supplies are made in conjunction with, and are ancillary to, the making of supplies by the person consisting of— the provision of accommodation, or the transport of passengers by bus, coach, train, ship or aircraft.
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Source: legislation.gov.uk · retrieved 2026-07-28