Introductory Text
1.Citation, commencement and effect
2.Amendment of the Value Added Tax (Tour Operators) Order 1987
3.Meaning of “designated travel service”
4.Value of a designated travel service
5.After article 9 insert— (1) Where— (a) goods or services have been supplied to...
6.Disallowance of input tax
Signature
Explanatory Note
