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    <title>UK HMRC - Notice 744A Passenger Transport</title>
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    <description>This guidance explains VAT treatment and place of supply for passenger transport in the UK: supplies comprising a vehicle, ship or aircraft with driver or crew may be zero-rated or standard rated depending on physical place of transport, vehicle carrying capacity, scheduled stops, exceptions such as transport including rights of admission or airport car parking connected to the supplier, and special rules for scheduled flights, cruises, disabled passenger vehicles, incidental versus ancillary services, and the Tour Operators&#039; Margin Scheme.</description>
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