UK Statutory Instrument SI 1987/1806 United Kingdom

The Value Added Tax (Tour Operators) Order 1987

Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

15 other provisions — procedural and definitional
s.art001 Citation and Commencement
s.art002 Supplies to which this Order applies
s.art003 Meaning of “designated travel service”
s.art004 Time of supply
s.art005 Place of supply
s.art006 The Value Added Tax (Place of Supply) Order 1984 shall...
s.art007 Value of a designated travel service
s.art008 (1) Where— (a) a supply of goods or services is...
s.art009 (1) Where— (a) goods and services have been acquired prior...
s.art009 (1) Where— (a) goods or services have been supplied to...
s.art010 Tax chargeable on certain designated travel services
s.art011 Amendment of zero-rating provisions
s.art012 Disallowance of input tax
s.art013 Disqualification from membership of group of companies
s.art014 Option not to treat supply as designated travel service

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.