This Statutory Instrument has been made in consequence of a defect in S.I. 2019/892 and is being issued free of charge to all known recipients of that Statutory Instrument.
2019 No. 1240
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019
Made
Laid before the House of Commons
Coming into force
The Treasury make this Order in exercise of the powers conferred by section 55A(9), (9A), (10), (11) and (14) of the Value Added Tax Act 19941.
Citation and commencement1
This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019 and comes into force on 30th September 2019.
Change of commencement day2
In article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 20192, for “1st October 2019” substitute “1st October 2020”.
(This note is not part of the Order)