The Value Added Tax (Tour Operators) (Amendment) Order 1992

• Citation: S.I. 1992/3125
• Sections: 3

Section 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.

Section 2

The Value Added Tax (Tour Operators) Order 1987 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.

Section 3

Article 3 of the Value Added Tax (Tour Operators) (Amendment) Order 1990 is hereby revoked.