Queen’s Bench Division.

Judgment delivered 12 February 1974.

Value added tax – Transport of passengers – Whether transport in ‘big dipper’ transport of passengers in a vehicle – Meaning of carriage of passengers – Whether passengers carried from one point to another – Finance Act 1972, sec. 12(2); Sch. 4, Grp. 10, item 4 (now Value Added Tax Act 1983, sec. 16(2); Sch. 5, Grp. 10, item 4).

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