Article 3

paragraph (3) shall be deleted and the following paragraphs shall be inserted:

“(3)

Any supply by a tour operator, not being a designated travel service, of transport of persons or of services ancillary to such transport, shall be treated as being made in the country in which the services are performed to the extent that they are performed in that country.

(3A)

For the purposes of paragraph (3), in determining the extent to which those services are performed in that country, the following shall be treated as performed wholly in that country:

(a)

those services which are performed partly outside the territorial jurisdiction of that country, provided that the means of transport by which the services are performed does not put in at or land in another country;

(b)

those services which are performed between places in that country in the course of a journey from—

(i)

that country to another country, or

(ii)

another country to that country,

notwithstanding that the services performed between those places are performed partly outside the territorial jurisdiction of that country.”;

at the beginning of paragraphs (4) and (5) respectively there shall be inserted the words “Subject to paragraph (7),”;

after paragraph (6) there shall be added the following paragraphs:

“(7)

Paragraphs (3) and (3A) shall apply to any supply of goods or services comprised in a pleasure cruise as they apply to the services described therein, as if the reference in those paragraphs to performed were a reference to provided, the reference to services were a reference to goods or services, the reference to the means of transport by which the services are performed were a reference to the cruise ship upon board which the goods or services are provided, and the reference to journey were a reference to cruise.

(8)

In this Order, “pleasure cruise” includes a cruise wholly or partly for the purposes of education or training.”.