# The Value Added Tax (Tour Operators) (Amendment) Order 1992, Article 2


The Value Added Tax (Tour Operators) Order 1987 shall be varied as follows–
(a) 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.”;
(b) article 6 is hereby revoked.

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Source: https://www.legislation.gov.uk/uksi/1992/3125/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.