# The Value Added Tax (Special Provisions) (Amendment) Order 1988, Note: Explanatory note


(This note is not part of the Order)
This Order disallows the deduction of input tax on the purchase of goods or services used or to be used for business entertainment.
The Order amends the Value Added Tax (Special Provisions) Order 1981 which disallows the deduction of input tax on the purchase of goods or services used or to be used for business entertainment other than that incurred in respect of overseas customers.
The removal of the exception in respect of overseas customers is the only change.

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Source: https://www.legislation.gov.uk/uksi/1988/1124/note (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.