SCHEDULES

SCHEDULE 36 U.K.VAT: place of supply of services etc

Part 1 U.K.Amendments coming into force in 2010

13 U.K.In Article 5 of the Value Added Tax (Tour Operators) Order 1987 (S.I. 1987/1806)—

(a) omit paragraph (1), and

(b) in paragraph (2) after “treated” insert “ for the purposes of this Act ”,

and treat that article as made under section 7A(6)(c) of VATA 1994 (inserted by paragraph 4).