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

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.

Statutory Instruments

2019 No. 1240

Value Added Tax

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

Made

5th September 2019

Laid before the House of Commons

6th September 2019

Coming into force

30th September 2019

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 1994(1).

Citation and commencement

1.  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 day

2.  In article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019(2), for “1st October 2019” substitute “1st October 2020”.

Michelle Donelan

Rebecca Harris

Two of the Lords Commissioners for Her Majesty’s Treasury

5th September 2019

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the commencement provision in article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (S.I. 2019/892) which now comes into force on the 1st October 2020 and has effect in relation to supplies made on or after that date.

A Tax Information and Impact Note has not been prepared for this instrument because it only changes the commencement date of the original instrument. The Tax Information and Impact Note for the original instrument has been published and is available on the government website at https://www.gov.uk/government/publications/vat-reverse-charge-for-building-and-construction-services/vat-reverse-charge-for-building-and-construction-services.

(1)

1994 c. 23; section 55A was inserted by section 19(1) of the Finance Act 2006 (c. 25) and was amended by section 50(1) of the Finance Act 2010 (c. 13) and section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14). Section 55A(9A) was inserted by section 51 of the Finance Act 2019 (c. 1).

(2)

S.I. 2019/892.