Article 12 Disallowance of input taxI1
United Kingdom
F1Subject to article 9A of this Order, input tax on goods or services acquired by a tour operator for re-supply as a designated travel service shall be excluded from credit under sections 14 and 15 of the Value Added Tax Act 1983.
Annotations
Textual amendments
- F1
Words in art. 12 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 6