Provincial and inter-provincial passenger transport by coaches

This class includes: - provincial passenger transport by coaches: between urban and suburban districts in the same city or between districts in the same province; - inter-provincial passenger transport by coaches; - renting of coaches without operators for passenger transport, charters, excursions and other occasional coach services.

This sub-class excludes: Renting of coaches without operators, see 77309 (Renting and leasing of other machinery, equipment and tangible goods without operators not elsewhere classified).