# The Value Added Tax (Tour Operators) Order 1987, Article 3: Meaning of “designated travel service”

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

(1) Subject to paragraphs (2) ... and (4) of this article, a “designated travel service” is a supply of goods or services—
(a) acquired for the purposes of his business; and
(b) supplied for the benefit of a traveller without material alteration or further processing;
by a tour operator who has a business establishment, or some other fixed establishment, in the United Kingdom.
(2) The supply of one or more designated travel services, as part of a single transaction, shall be treated as a single supply of services.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The supply of goods and services of such description as the Commissioners of Customs and Excise may specify shall be deemed not to be a designated travel service.

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Source: https://www.legislation.gov.uk/uksi/1987/1806/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.