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The Value Added Tax (Section 55A) (Specified… · Order Paper · Order Paper

Browse Statutory InstrumentsSI 2019/892

SIin_forceSI 2019/892 · order

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

This Order, which has effect in relation to supplies made on or after 1st October 2019, applies a VAT reverse charge to construction services.

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Lifecycle

Department

Made

29 Apr 2019

—

In force

01 Oct 2019

Enabling power

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 1994.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 30 Apr 2019 · 50 KB

application/pdf · 30 Apr 2019 · 43 KB

At a glance

SI number2019/892

Statusin_force

Made29 Apr 2019

Coming into force01 Oct 2019

Typeorder

ISBN9780111186626

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