# Finance Act 2010, Section 50: Extension of reverse charge provisions to supplies of services


(1) In section 55A of VATA 1994 (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud), after “goods” (in each place, including the heading) insert “ or services ”.
(2) In paragraph 2(3B) of Schedule 11 to that Act (power to require notifications relating to supplies to which section 55A(6) applies), after “goods” insert “ or services ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/50 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.