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

Application of section 55A(3) of the ActU.K.

This section has no associated Explanatory Memorandum

10.  Section 55A(3) of the Act, in so far as it relates to supplies received by a person being treated as supplies made by that person, does not apply in relation to the specified services described in this Order.

Commencement Information

I1Art. 10 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