VATLP11300 - What is a 'similar establishment' to a hotel, inn, or boarding house?: contents

1. VATLP11310

   Relevance of Note 9
2. VATLP11320

   Who are 'visitors or travellers' for the purposes of Note (9)?
3. VATLP11330

   Meaning of 'similar establishment', disregarding the extended meaning given by Note (9)
4. VATLP11340

   Underlying Purpose
5. VATLP11350

   Characteristics and functions
6. VATLP11360

   Characteristics and functions associated with hotels, inns and boarding houses
7. VATLP11370

   Additional aspects to take into account