
1 
This Order may be cited as the Value Added Tax (Tour Operators) (Amendment) Order 1992 and shall come into force on 1st January 1993.
2 
The Value Added Tax (Tour Operators) Order 1987 shall be varied as follows–
(a) for article 5 there shall be substituted the following–“
5 

(1) The application of sections 6 and 8 of the Value Added Tax Act 1983 shall be modified in accordance with paragraph (2) below.
(2) A designated travel service shall be treated as supplied in the member State in which the tour operator has established his business or, if the supply was made from a fixed establishment, in the member State in which the fixed establishment is situated.”;
(b) article 6 is hereby revoked.
3 
Article 3 of the Value Added Tax (Tour Operators) (Amendment) Order 1990 is hereby revoked.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 1992