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 that wholly or partly comprises a designated travel service2.
In connection with the Tour Operators Margin Scheme (TOMS) and at the election of the tour operator making the supplies, such supplies are treated as taking place either3:
- Ìý
(1)ÌýÌýÌýÌý at the earlier of the time when the traveller starts a journey or the time when he or she occupies any accommodation supplied, or
- Ìý
(2)ÌýÌýÌýÌý when any payment is received by the tour operator in
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