13. A tour operator shall not be eligible to be treated as a member of a group for the purposes of section 29 of the Value Added Tax Act 1983 if any other member of the proposed or existing group—
(a)has an overseas establishment;
(b)makes supplies outside the United Kingdom which would be taxable supplies if made within the United Kingdom; and
(c)supplies goods or services which will become, or are intended to become, a designated travel service.