Section 53(2)

Without prejudice to the generality of subsection (1) above, an order under this section may make provision— for two or more supplies of goods or services by a tour operator to be treated as a single supply of services; for the value of that supply to be ascertained, in such manner as may be determined by or under the order, by reference to the difference between sums paid or payable to and sums paid or payable by the tour operator; for account to be taken, in determining the VAT chargeable on that supply, of the different rates of VAT that would have been applicable apart from this section; excluding any person from the application of section 43; as to the time when a supply is to be treated as taking place.

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Source: legislation.gov.uk · retrieved 2026-07-28