Statutory Instruments

2021 No. 369

Value Added Tax

The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021

Made

18th March 2021

Laid before the House of Commons

23rd March 2021

Coming into force

1st May 2021

The Treasury make this Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994(1).

(1)

1994 c. 23; section 55A was inserted into the Act by section 19(1) of the Finance Act 2006 (c. 25) and 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), section 43 of, and paragraphs 1 and 55 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018 (c. 22) and section 51 of the Finance Act 2019 (c. 1).