Introductory Text
1.Citation and Commencement
2.Supplies to which this Order applies
3.Meaning of “designated travel service”
4.Time of supply
5.Place of supply
6.The Value Added Tax (Place of Supply) Order 1984 shall...
7.Value of a designated travel service
8.(1) Where— (a) a supply of goods or services is...
9.(1) Where— (a) goods and services have been acquired prior...
10.Tax chargeable on zero-rated and exempt designated travel services
11.Amendment of zero-rating provisions
12.Disallowance of input tax
13.Disqualification from membership of group of companies
14.Option not to treat supply as designated travel service
Signature
Explanatory Note
