UK Statutory Instrument
1987
United Kingdom
The Value Added Tax (Tour Operators) Order 1987
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 15 other sections — procedural / definitional / commencement
Supplies to which this Order applies
Meaning of “designated travel service”
Time of supply
Place of supply
The Value Added Tax (Place of Supply) Order 1984 shall...
Value of a designated travel service
(1) Where— (a) a supply of goods or services is...
(1) Where— (a) goods and services have been acquired prior...
(1) Where— (a) goods or services have been supplied to...
Tax chargeable on certain designated travel services
Amendment of zero-rating provisions
Disallowance of input tax
Disqualification from membership of group of companies
Option not to treat supply as designated travel service
Explore more
Browse legislation
Find other UK business legislation with related guidance.