The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021
This Order amends the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 (S.I. 2010/2239) (“the 2010 Order”), which applies a reverse charge to specified goods and services of a kind used in missing trader fraud.
Lifecycle
Department
Made
18 Mar 2021
—
In force
01 May 2021
Enabling power
The Treasury make this Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994.
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