Article 7 Value of a designated travel serviceI1
United Kingdom
Subject to articles F18, 9 and 9A of this Order, the value of a designated travel service shall be determined by reference to the difference between sums paid or payable to and sums paid or payable by the tour operator in respect of that service, calculated in such manner as the Commissioners of Customs and Excise shall specify.
Annotations
Textual amendments
- F1
Words in art. 7 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Tour Operators) (Amendment) Order 2009 (S.I. 2009/3166), arts. 1(1), 4