{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992/article-2.json",
  "legislation": "uksi/1992/3125",
  "legislation_title": "The Value Added Tax (Tour Operators) (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The Value Added Tax (Tour Operators) Order 1987 shall be varied as follows–\n(a) for article 5 there shall be substituted the following–\n“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.\n(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.”;\n(b) article 6 is hereby revoked.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/1806; a relevant variation was made by S.I. 1990/751."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3125/article/2",
    "retrieved_at": "2026-10-29T14:09:32.550611+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."
}