2020 No. 578
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020
Made
Laid before the House of Commons
Coming into force
The Treasury make this Order in exercise of the powers conferred by section 55A(9), (9A), (10), (11) and (14) of the Value Added Tax Act 19941.
Citation and commencement1
This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020 and comes into force on 20th July 2020.
Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019
2
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 20192 is amended as follows.
3
In article 1(2) for “1st October 2020” substitute “1st March 2021”.
4
After article 8(1) insert—
1A
Where a supply falls within paragraph (1)(b), it shall not be treated as an excepted supply unless the recipient has—
a
no later than the time that the supply is made, confirmed in writing to the supplier that the requirements specified in paragraph (1)(b) are satisfied in respect of that supply; or
b
received that supply in pursuance of a written agreement in which the recipient has confirmed that those requirements are satisfied in respect of any supply made under that agreement.
5
In article 8(2)—
a
for “is described in paragraph (1)” substitute “would otherwise be an excepted supply under paragraph (1) (as qualified by paragraph (1A))”;
b
in sub-paragraph (b), after “paragraph (1)” insert “(as qualified by paragraph (1A))”.
(This note is not part of the Order)