# The Value Added Tax (Place of Supply of Services) Order 1992, Article 8: Transport


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.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.