# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 5

Extent: E+W+S+N.I.

Subject to articles 6 to 8, where goods are supplied on board a ship, aircraft or train in the course of a relevant NI transport, those goods shall be treated as supplied at the point of departure.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.