MAN (91/329)

No. 7597

Decision given 28 May 1992.

Supply – Zero-rating – Transport of passengers – Whether hot-air ballooning the transport of passengers – Value Added Tax Act 1983, Sch. 5, Grp. 10, item 4.

  The issue was whether certain hot-air balloon flights, on which people were carried on a fare-paying basis, should be zero-rated as constituting the transport of passengers.

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