# The Value Added Tax (Tour Operators) Order 1987, Article 1: Citation and Commencement

Extent: E+W+S+N.I.

This Order may be cited as the Value Added Tax (Tour Operators) Order 1987 and shall come into force on 1st April 1988.

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Source: https://www.legislation.gov.uk/uksi/1987/1806/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.