# The Value Added Tax (Place of Supply of Goods) Order 1992, Article 3


In this Order—
“Community transport” means the transportation of passengers between the point of departure and the point of arrival in the course of which—
(a) there is a stop in a member State other than that in which lies the point of departure; and
(b) there is no stop in a country which is not a member State;
“homeward stage” means that part of the return trip which ends at the first stop in the country in which the return trip commenced and which involves only such other stops, if any, as are in member States where there have previously been stops (in the course of that return trip);
“pleasure cruise” includes a cruise wholly or partly for the purposes of education or training;
“point or arrival” means the last place in the member States where it is expected that passengers who have commenced their journey at a place in a member State will terminate their journey or, where there is to follow a leg which will involve a stop in a place outside the member States, the last such place before such leg is undertaken;
“point or departure” means the first place in the member States where it is expected that passengers will commence their journey or, where there has been a leg which involved a stop in a place outside the member States, the first such place after such leg has been completed;
“return trip” means any journey involving two or more countries where it is expected that the means of transport will stop in the country from which it originally departed.

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Source: https://www.legislation.gov.uk/uksi/1992/3283/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-1992/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.