Contents
1Citation and commencement#
These Regulations may be cited as the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
2Amendment of the Value Added Tax (Tour Operators) Order 1987#
The Value Added Tax (Tour Operators) Order 1987 note is amended as follows.
3#
In article 3(1), for “in a member State of the European Union in which he has established his business or has a fixed establishment” substitute “ who has a business establishment, or some other fixed establishment, in the United Kingdom ”.
4#
For article 5, substitute—“5 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.”
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