Article 3 Meaning of “designated travel service”I1
United Kingdom
Subject to paragraphs (2) F1... and (4) of this article, a “designated travel service” is a supply of goods or services—
acquired for the purposes of his business; and
supplied for the benefit of a traveller without material alteration or further processing;
by a tour operator F2who has a business establishment, or some other fixed establishment, in the United Kingdom.
The supply of one or more designated travel services, as part of a single transaction, shall be treated as a single supply of services.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The supply of goods and services of such description as the Commissioners of Customs and Excise may specify shall be deemed not to be a designated travel service.
Annotations
Textual amendments
- F1
Words in art. 3(1) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 3(a)
- F2
Words in art. 3(1) substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 3; S.I. 2020/1641, reg. 2, Sch.
- F3
Art. 3(3) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 3(b)