# The Value Added Tax (Place of Supply of Goods) Order 1992, Article 4


Subject to the following provisions of this Order, where goods are supplied on board a ship, aircraft or train in the course of a Community transport, those goods shall be teated as supplied at the point of departure.

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Source: https://www.legislation.gov.uk/uksi/1992/3283/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-1992/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.