# The Value Added Tax (Place of Supply of Services) Order 1992, Article 7: Transport


For the purposes of article 6 above, there shall be treated as taking place wholly in a country any transportation which takes place partly outside the territorial jurisdiction of that country where—
(a) it takes place in the course of a journey between two points in that country, whether or not as part of a longer journey involving travel to or from another country; and
(b) the means of transport used does not put in or land in another country in the course of the journey between those two points.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.