sentence1: Where a travel agent carries out a sale to another travel agent, it would then be necessary, according to the Commission, to calculate the margin referred to in the third sentence of Article 26(2) by taking into account the difference between the amount to be paid by the traveller and the cost to the first agent, which would be irrelevant where there is no connection between the first agent and the traveller.
sentence2: Where a travel agent carries out a sale to another travel agent, it would then be necessary, according to the Commission, to calculate the margin referred to in the third sentence of Article 26(2) by taking into account the difference between the amount to be paid by the traveller and the cost to the first agent, which would be irrelevant where there is no connection between the first agent and the traveler.