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

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Application of section 55A of the Act

5. 4. Specified services

6. 5. “Construction services” comprise— (a) construction, alteration, repair, extension, demolition or...

7. 6. “Construction services” do not include— (a) drilling for, or extraction...

8. 7. But the services described in article 6 shall be treated...

9. 8. Excepted supplies

10. 9. (1) This article applies where there is a supply of...

11. 10. Application of section 55A(3) of the Act

12. Signature

13. Explanatory Note