The Value Added Tax (Tour Operators) Order 1987
This Order introduces with effect from 1 April 1988 a special VAT scheme for supplies by tour operators. The vires for such a scheme under UK law lie principally in section 37A of the Value Added Tax Act 1983. The scheme is a requirement under Article 26 of the Council Directive No. 77/388/EEC. (OJ No. L145, 13.6.77, p. 1).