The Value Added Tax (Section 55A) (Specified Services) Order 2019
This Order, which has effect in relation to supplies made on or after 14th June 2019, applies a reverse charge to specified supplies of a kind used in missing trader intra-community fraud.
Lifecycle
Department
Made
12 Jun 2019
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In force
14 Jun 2019
Enabling power
The Treasury make the following Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994.
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