{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-8.json",
  "legislation": "uksi/1992/3121",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Transport",
  "text": "Any—\n(a) goods or services provided as part of a pleasure cruise; or\n(b) services consisting of the transportation of any luggage or motor vehicle accompanying (in either case) a passenger,\nshall 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/article/8",
    "retrieved_at": "2026-10-29T14:09:35.596562+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}