The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019

Specified servicesU.K.

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4.  The services referred to in article 3(1) are construction services as defined in articles 5 to 7 together with any goods supplied with those services which fall to be treated as part of a single supply of services.

Commencement Information

I1Art. 4 in force at 1.3.2021, see art. 1(2) as amended (30.9.2019) by S.I. 2019/1240, art. 2 and (20.7.2020) by S.I. 2020/578, art. 3