Article 5 Place of supplyF1
United Kingdom
A designated travel service shall be treated for the purposes of the Value Added Tax Act 1994 as supplied in the United Kingdom regardless of the place where it is to be enjoyed.
Annotations
Textual amendments
- F1
Art. 5 substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch.