Application of section 55A of the ActU.K.
This
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Memorandwm Esboniadol
3.—(1) Section 55A of the Act (customers to account for tax on supplies of goods or services of a kind used in missing trader F1... fraud) applies to goods of a description specified in article 4.
(2) The supplies specified in article 5 are excepted supplies for the purposes of section 55A of the Act.
Textual Amendments
F1Word in art. 3(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 86(2); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Art. 3 in force at 1.7.2014, see art. 1(2)