Value of a designated travel service

9.—(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.