{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-12",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-12.json",
  "legislation": "uksi/1987/1806",
  "legislation_title": "The Value Added Tax (Tour Operators) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Disallowance of input tax",
  "text": "Subject 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12 in force at 1.4.1988, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1806/article/12",
    "retrieved_at": "2026-10-29T16:19:15.900912+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}