This section has no associated Explanatory Notes
13U.K.In Article 5 of the Value Added Tax (Tour Operators) Order 1987 (S.I. 1987/1806)—
(a)omit paragraph (1), and
(b)in paragraph (2) after “treated” insert “ for the purposes of this Act ”,
and treat that article as made under section 7A(6)(c) of VATA 1994 (inserted by paragraph 4).