4.  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.”.

Commencement Information

I1 Reg. 4 not in force at made date, see reg. 1

I2 Reg. 4 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.