LON (93/947)

No. 11,096

Decision given 9 September 1993.

Supply – Zero-rating – Transport – Chauffeur-driven limousines provided from airport to UK destinations – Whether separate from supply of air transport or ancillary to it and part of single composite zero-rated supply – Tour operator’s margin scheme – Services bought in – Whether appellant a tour operator – Value Added Tax Act 1983, s. 37A and Sch. 5, Grp. 10, item 4; Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806), art. 3, 12 and 13; Directive 77/388, the sixth VAT directive, art. 26.

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