{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-order-1987/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Value of a designated travel service",
  "text": "Subject to articles 8, 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 7 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/7",
    "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."
}