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Article 8 Transport

Original text. Later amendments are not shown.

Any—

(a)

goods or services provided as part of a pleasure cruise; or

(b)

services consisting of the transportation of any luggage or motor vehicle accompanying (in either case) a passenger,

shall be treated as supplied in the same place as the transportation of the passenger is treated as supplied (whether or not they would otherwise be treated as supplied separately); and, for the purpose of this article, a pleasure cruise shall be treated as the transportation of passengers.