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3.—(1) Subject to paragraphs (2), (3) and (4) of this article, a “designated travel service” is a supply of goods or services—
(a)acquired for the purposes of his business; and
(b)supplied for the benefit of a traveller without material alteration or further processing;
by a tour operator in a member State of the European Community in which he has established his business or has a fixed establishment.
(2) The supply of one or more designated travel services, as part of a single transaction, shall be treated as a single supply of services.
(3) The Commissioners of Customs and Excise may on being given notice by a tour operator that he is a person who to the order of a taxable person—
(a)acquires goods or services from another taxable person; and
(b)supplies those goods or services, without material alteration or further processing, to the taxable person who ordered the supply for use in the United Kingdom by that person for the purpose of that person’s business other than by way of re-supply—
treat supplies within sub-paragraph (b) as not being designated travel services.
(4) 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.
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