2019 No.73
The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019
Approved by the House of Commons
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a), 51(3)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M1.
In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following provision in relation to value added tax. In accordance with section 52(2) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for the following Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of that Act appoint.
Citation and commencementI1I81
These Regulations may be cited as the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
Amendment of the Value Added Tax (Tour Operators) Order 1987I2I112
The Value Added Tax (Tour Operators) Order 1987 M2 is amended as follows.
I3I73
In article 3(1), for “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “
who has a business establishment, or some other fixed establishment, in the United Kingdom
”
.
I4I94
For article 5, substitute—
5
A designated travel service shall be treated for the purposes of the Value Added Tax Act 1994 as supplied in the United Kingdom regardless of the place where it is to be enjoyed.
Amendment of the Value Added Tax Act 1994I5I125
Group 8 of Schedule 8 (zero-rating: transport) to the Value Added Tax Act 1994 M3 is amended as follows.
I6I106
For Item 12 substitute—
12
The supply of a designated travel service to be enjoyed outside the United Kingdom, to the extent to which the supply is so enjoyed.
2018 c. 22; section 51(1)(a) permits “the appropriate Minister” to make provision relating to value added tax and under section 51(4)(b) “the appropriate Minister” means the Treasury.