# The Value Added Tax (Transport) Order 1990, Article 4


In item 4—
(a) in paragraph (b) the word “or” shall be deleted; and
(b) at the end of paragraph (c) there shall be added the word “; or” and the following paragraph:
“(d) from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.”.

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Source: https://www.legislation.gov.uk/uksi/1990/752/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-transport-order-1990/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.