# The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019, Regulation 3

Extent: E+W+S+N.I.

In article 3(1), for “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “ who has a business establishment, or some other fixed establishment, in the United Kingdom ”.

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Source: https://www.legislation.gov.uk/uksi/2019/73/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-amendment-eu-exit-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.