Place of supply

6.  The Value Added Tax (Place of Supply) Order 1984(1) shall be amended as follows:

(a) by deleting article 4 and substituting the following:

“4.   This Order applies to the supply of services of or incidental to the provision of a course of formal instruction in the United Kingdom other than such a supply made as a designated travel service or as part of such a service.”; and

(b) by deleting article 5 and substituting the following:

“5.   A “designated travel service” has the same meaning as in the Value Added Tax (Tour Operators) Order 1987.”.

(1)

S.I. 1984/1685.