V3.187 Place Of Supply Of Services—Special Rule—Designated Travel Service

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Commentary

Part V3 Supplies, acquisitions and imports

This paragraph covers the special place of supply rule that applies to designated travel services.

For an overview of the place of supply of services rules more broadly, see V3.181.

Meaning of designated travel service

The term 'designated travel service;' is defined in SI 1987/1806, art 3. This definition is covered in V3.592.

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