Commentary

V3.139 Tax point—designated travel services

Part V3 Supplies, acquisitions and imports

V3.139 Tax point—designated travel services

V3.139 Tax point—designated travel services

An order1 made under VATA 1994, s 53(1), (2) provides that VATA 1994, s 6 (time of supply) does not apply to any supply which wholly or partly comprises a designated travel service2.

Such supplies are, at the election of the tour operator making the supplies, treated as taking place either3:

  1.  

    (1)     at the earlier of the time when the traveller commences a journey or the time when he occupies any accommodation supplied, or

  2.  

    (2)     when any payment is received by the tour operator in respect of that supply which, when aggregated with any earlier such

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