Textual Amendments
F1Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)
6(1)A supply of services consisting ofU.K.
(a)the provision of restaurant services, or
(b)the provision of catering services,
on board a ship, aircraft or train in connection with the transportation of passengers during an intra-EC passenger transport operation is to be treated as made in the country in which the relevant point of departure is located.
(2)An intra-EC passenger transport operation is a passenger transport operation which, or so much of a passenger transport operation as,—
(a)has as the first place at which passengers can embark a place which is within the EC,
(b)has as the last place at which passengers who embarked in a member State can disembark a place which is within the EC, and
(c)does not include a stop at a place which is not within the EC and at which passengers can embark or passengers who embarked in a member State can disembark.
(3)“Relevant point of departure”, in relation to an intra-EC passenger transport operation, is the first place in the intra-EC passenger transport operation at which passengers can embark.
(4)A place is within the EC if it is within any member State.
(5)For the purposes of this paragraph the return stage of a return passenger transport operation is to be regarded as a separate passenger transport operation; and for this purpose—
(a)a return passenger transport operation is one which takes place in more than one country but is expected to end in the country in which it begins, and
(b)the return stage of a return passenger transport operation is the part of it which ends in the country in which it began and begins with the last stop at a place at which there has not been a previous stop during it.]