# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 7


For the purposes of this Part—
(a) part of transportation where it is expected that a different means of transport will be used shall be treated as separate transportation; and
(b) the homeward stage of a return trip shall be treated as separate transportation.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.