VATPOSG4120 - Supplies on board ships, aircraft and trains: Northern Ireland and EU: UK law
VAT (Place of Supply of Goods) Order 2004
PART 2
GOODS SUPPLIED ON BOARD SHIPS, AIRCRAFT AND TRAINS
Interpretation of Part 2
4. In this Part바카라 사이트”
바카라 사이트˜homeward stage바카라 사이트™ means that part of the return trip which ends at the first stop in the country in which the return trip commenced and which involves only such other stops, if any, as are in relevant countries where there have previously been stops (in the course of that return trip);
바카라 사이트˜pleasure cruise바카라 사이트™ includes a cruise wholly or partly for the purposes of education or training;
바카라 사이트˜point of arrival바카라 사이트™ means the last place in a relevant country where it is expected that passengers who have commenced their journey at a place in a relevant country will terminate their journey or, where there is to follow a leg which will involve a stop in a place other than a relevant country, the last such place before such leg is undertaken;
바카라 사이트˜point of departure바카라 사이트™ means the first place in a relevant country where it is expected that passengers will commence their journey or, where there has been a leg which involved a stop in a place other than in a relevant country, the first such place after such leg has been completed;
바카라 사이트˜relevant country바카라 사이트™ means Northern Ireland or a member State;
바카라 사이트˜relevant NI transport바카라 사이트™ means the transportation of passengers between the point of departure and the point of arrival in the course of which -
(a) there is a stop in a relevant country other than that in which lies the point of departure; and
(b) there is no stop in a country which is not a relevant country
바카라 사이트˜return trip바카라 사이트™ means any journey involving two or more countries where it is expected that the means of transport will stop in the country from which it originally departed.
5. Subject to articles 6 to 8, where goods are supplied on board a ship, aircraft or train in the course of a relevant NI transport, those goods shall be treated as supplied at the point of departure.
6. Subject to articles 7 and 8, any goods supplied on board a ship, aircraft or train in the course of a relevant NI transport for consumption on board shall be treated as supplied outside the United Kingdom.
7. For the purposes of this Part -
(a) part of transportation where it is expected that a different means of transport will be used shall be treated as separate transportation; and
(b) the homeward stage of a return trip shall be treated as separate transportation.
8. This Part shall not apply to any goods supplied as part of a pleasure cruise.