This order addresses the specific regulatory adjustments required for the application of Value Added Tax to tour operator services within the United Kingdom. The text is authored by the legislative body of Great Britain to modify existing tax statutes, providing the legal framework for how tour operators must calculate and report tax liabilities under the 1990 amendment. It serves as a formal instrument of statutory law intended to clarify fiscal obligations for businesses operating within the travel and tourism sector.

Legal professionals and tax practitioners utilize this document as a primary source for historical regulatory compliance and statutory interpretation. Experts note that the text is highly technical and intended for use within a formal legal or administrative context.