This Order varies, with effect from 1st January 1993, the Value Added Tax (Tour Operators) Order 1987 (“the principal Order”) as a consequence of the Value Added Tax (Place of Supply of Services) Order 1992.

Article 2(a) substitutes a new article 5 of the principal Order which will only provide the rule for the place of supply of a designated travel service.

Article 2(b) revokes article 6 of the principal Order which amended the Value Added Tax (Place of Supply) Order 1984. That Order is revoked by the Value Added Tax (Place of Supply of Services) Order 1992 so article 6 becomes spent.

Article 3 revokes article 3 of the Value Added Tax (Tour Operators) (Amendment) Order 1990 which has become spent as a result of the substitution of the new article 5 of the principal Order.