The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014
This Order, which has effect in relation to supplies made on or after 1st July 2014, applies a reverse charge to specified goods of a kind used in missing trader intra-Community fraud.
Lifecycle
Department
Made
09 Jun 2014
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In force
01 Jul 2014
Enabling power
The Treasury, in exercise of the power conferred on them by section 55A(9), (10), (11) and (14) of the Value Added Tax Act 1994, make the following Order.
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