Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 1)
Deduction for tax borne or paid.
a169
59. (1) In this subsection and subsection (2)—
“qualifying activities” means—
(a) transport outside the State of passengers and their accompanying baggage,
(...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.