2019 No. 1015
The Value Added Tax (Section 55A) (Specified Services) Order 2019
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994 M1.
Citation, commencement and effectI11
1
This Order may be cited as the Value Added Tax (Section 55A) (Specified Services) Order 2019.
2
This Order comes into force on 14th June 2019 and has effect in relation to supplies of specified services made on or after that date.
InterpretationI22
In this Order—
“gas” means gas supplied through the natural gas distribution system;
“a gas or an electricity certificate” is an electronic document which contains information on the source of the energy and its method of production;
“specified services” means the services specified in article 4.
Application of section 55A of the ActI33
Section 55A of the Value Added Tax Act 1994 (customers to account for tax on supplies of goods or services of a kind used in missing trader F1... fraud) applies to services of a description specified in article 4.
Specified servicesI44
The services referred to in article 3 are gas and electricity certificates.
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), section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14) and section 51 of the Finance Act 2019 (c. 1).