Part 2 U.K. Anti-avoidance and revenue protection

Value added tax and insurance premium tax U.K.

50 Extension of reverse charge provisions to supplies of services U.K.

(1) In section 55A of VATA 1994 (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud), after “goods” (in each place, including the heading) insert “ or services ”.

(2) In paragraph 2(3B) of Schedule 11 to that Act (power to require notifications relating to supplies to which section 55A(6) applies), after “goods” insert “ or services ”.