介绍性文本1.引文、生效日期和生效日期2.增值税（旅游经营者）令19873的修订。“指定旅游服务”的含义4.指定旅游服务的价值5.在第9条后插入—（1）凡—（a）货物或服务已提供给第6条。不允许输入税收签名解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Value Added Tax (Tour Operators) Order 19873.Meaning of “designated travel service”4.Value of a designated travel service5.After article 9 insert— (1) Where— (a) goods or services have been supplied to.6.Disallowance of input taxSignatureExplanatory Note