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The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007
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- 2007 No. 1417
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order, which comes into force on 1st June 2007, specifies the goods to which section 55A of the Value Added Tax Act 1994 applies and specifies the supplies of such goods which are excepted supplies for the purposes of that section.
Where section 55A applies to a supply of goods, and it is not an excepted supply, it is for the recipient of the supply, on the supplier’s behalf, to account for and pay the VAT on it.
A full regulatory impact assessment of the effect that section 55A and this instrument will have on the costs of business and the voluntary sector is available at www.hmrc.gsi.gov.uk and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.
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