# The Value Added Tax (Tour Operators) Order 1987, Article 12: Disallowance of input tax

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

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.

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Source: https://www.legislation.gov.uk/uksi/1987/1806/article/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.