{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Place of supply",
  "text": "A designated travel service shall be treated for the purposes of the Value Added Tax Act 1994 as supplied in the United Kingdom regardless of the place where it is to be enjoyed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 5 substituted (31.12.2020) by The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/73), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1806/article/5",
    "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."
}