{
  "url": "https://openlegislation.uk/finance-act-2019/section-51",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-51.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/51",
  "kind": "section",
  "number": "51",
  "heading": "Duty of customers to account for tax on supplies",
  "text": "In section 55A of VATA 1994 (customers to account for tax on certain supplies of goods or services), after subsection (9) insert—\n“(9A) An order made under subsection (9) may modify the application of subsection (3) in relation to any description of goods or services specified in the order.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/51",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}