# The Value Added Tax (Tour Operators) Order 1987, Article 13: Disqualification from membership of group of companies

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

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—
(a) has an overseas establishment;
(b) makes supplies outside the United Kingdom which would be taxable supplies if made within the United Kingdom; and
(c) supplies goods or services which will become, or are intended to become, a designated travel service.

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Source: https://www.legislation.gov.uk/uksi/1987/1806/article/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.