1992 No. 3125
The Value Added Tax (Tour Operators) (Amendment) Order 1992
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 6(6) and 37A(1) and (2) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Tour Operators) (Amendment) Order 1992 and shall come into force on 1st January 1993.
2
The Value Added Tax (Tour Operators) Order 19872 shall be varied as follows–
a
for article 5 there shall be substituted the following–
5
1
The application of sections 6 and 8 of the Value Added Tax Act 1983 shall be modified in accordance with paragraph (2) below.
2
A designated travel service shall be treated as supplied in the member State in which the tour operator has established his business or, if the supply was made from a fixed establishment, in the member State in which the fixed establishment is situated.
b
article 6 is hereby revoked.
3
Article 3 of the Value Added Tax (Tour Operators) (Amendment) Order 19903 is hereby revoked.
(This note is not part of the Order)