Article 2

for article 5 there shall be substituted the following–

“5

(1)

The application of sections 6 and 8 of the Value Added Tax Act 1983 shall be modified in accordance with paragraph (2) below.

(2)

A designated travel service shall be treated as supplied in the member State in which the tour operator has established his business or, if the supply was made from a fixed establishment, in the member State in which the fixed establishment is situated.”;

article 6 is hereby revoked.