{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-13",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-13.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/13",
  "kind": "article",
  "number": "13",
  "heading": "Disqualification from membership of group of companies",
  "text": "A tour operator shall not be eligible to be treated as a member of a group for the purposes of section 29 of the Value Added Tax Act 1983 if any other member of the proposed or existing group—\n(a) has an overseas establishment;\n(b) makes supplies outside the United Kingdom which would be taxable supplies if made within the United Kingdom; and\n(c) supplies goods or services which will become, or are intended to become, a designated travel service.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 13 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/13",
    "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."
}