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There are currently no known outstanding effects for the The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019, Section 6.
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6. “Construction services” do not include—
(a)drilling for, or extraction of, oil or natural gas;
(b)extraction (whether by underground or surface working) of minerals and tunnelling or boring, or construction of underground works, for this purpose;
(c)manufacture of building or engineering components or equipment, materials, plant or machinery, or delivery of any of these things to site;
(d)manufacture of components for systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection, or delivery of any of these things to site;
(e)the professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying-out of landscape;
(f)the making, installation and repair of artistic works, being sculptures, murals and other works which are wholly artistic in nature;
(g)signwriting and erecting, installing and repairing signboards and advertisements;
(h)the installation of seating, blinds and shutters;
(i)the installation of security systems, including burglar alarms, closed circuit television and public address systems.
Commencement Information
I1Art. 6 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
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