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.

Lifecycle

Department

Made

29 Apr 2019

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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.