The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 No. 73

6.  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.”.

Commencement Information

I1 Reg. 6 not in force at made date, see reg. 1

I2 Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.