Article 6
United Kingdom
Subject to articles 7 and 8, any goods supplied on board a F1ship, aircraft or train in the course of a F2relevant NI transport for consumption on board shall be treated as supplied outside the F3United Kingdom.
Annotations
Textual amendments
- F1
Words in art. 6 substituted (6.4.2009) by The Value Added Tax (Place of Supply of Goods) Order 2009 (S.I. 2009/215), arts. 1, 3
- F2
Words in art. 6 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, 98(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F3
Words in art. 6 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, 98(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.