Article 4 Interpretation of Part 2
United Kingdom
In this Part—
F1...
“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 F2relevant countries 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 of arrival” means the last place F3in a relevant country where it is expected that passengers who have commenced their journey at a place F4in a relevant country will terminate their journey or, where there is to follow a leg which will involve a stop in a place F5other than in a relevant country, the last such place before such leg is undertaken;
“point of departure” means the first place F6in a relevant country where it is expected that passengers will commence their journey or, where there has been a leg which involved a stop in a place F7other than in a relevant country, the first such place after such leg has been completed;
F8“relevant country” means Northern Ireland or a member State;
F9“relevant NI 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 relevant country other than that in which lies the point of departure; and
- (b)
there is no stop in a country which is not a relevant country;
- (a)
“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.
Annotations
Textual amendments
- F1
Words in art. 4 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F2
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F3
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F4
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F5
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(c)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F6
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(d)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F7
Words in art. 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(d)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F8
Words in art. 4 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F9
Words in art. 4 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 96(f) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.