SCHEDULES

SCHEDULE 36VAT: place of supply of services etc

Part 1Amendments coming into force in 2010

13In Article 5 of the Value Added Tax (Tour Operators) Order 1987 (S.I. 1987/1806)—

(a)omit paragraph (1), and

(b)in paragraph (2) after “treated” insert “for the purposes of this Act”,

and treat that article as made under section 7A(6)(c) of VATA 1994 (inserted by paragraph 4).