The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 No. 73

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment of the Value Added Tax (Tour Operators) Order 1987

4. 3. In article 3(1), for “in a member State of the...

5. 4. For article 5, substitute— A designated travel service shall be treated for the purposes...

6. 5. Amendment of the Value Added Tax Act 1994

7. 6. For Item 12 substitute— The supply of a designated travel service to be enjoyed...

8. Signature

9. Explanatory Note