PART 2 U.K.Amendment of secondary legislation relating to value added tax

Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 U.K.

84.—(1) The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M1 is amended as follows.

(2) In article 3, for the definition of “the Directive” substitute—

““the Directive” means Directive 2003/87/EC M2 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;”.

(3) In article 4 omit “intra-community”.

Commencement Information

I1 Reg. 84 not in force at made date, see reg. 1

I2 Reg. 84 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 S.I. 2010/2239.

M2 OJ No L 275, 25.10.03, p 32; relevant amending instruments are Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3.