I19

1

Where—

a

goods and services have been acquired prior to the commencement of this Order; and

b

input tax credit has been claimed in respect of those goods and services; and

c

the goods and services are supplied as a designated travel service or as part of a designated travel service after the commencement of this Order;

article 7 of this Order shall not apply in determining the value of that part of a designated travel service referable to goods and services on which input tax has been claimed.

2

The value of that part of the designated travel service to which, by virtue of paragraph (1) of this article, article 7 of this Order does not apply shall be calculated in accordance with section 10 of the Value Added Tax Act 1983.