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DOCKING FACILITIES - PASSENGERS (Services relating to vessels and aircraft)

Rate

Zero rated: 0%

Remarks

Directly in connection with the embarkation or disembarkation of passengers. Includes customs clearance charges.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 4(2A)

Link to further information

Published: 15 October 2024 Print this page

 
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