A New Tax System (Luxury Car Tax) Regulations 2019
For the purposes of the definition of tourist activity in section 27-1 of the Act, a tourist activity is an activity that:
(a) is a leisure activity; and
(b) is of a touring nature; and
(c) does not involve the transporting of passengers:
(i) by taxi or limousine for fares; or
(ii) by a hire car service.
(2)
Leisure activity includes an activity involving a visit by a tourist to a site of scenic beauty, cultural interest, environmental interest, historical interest or recreational interest.
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