{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007.json",
  "id": "uksi/2007/1417",
  "title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007",
  "short_title": "Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) 2007",
  "long_title": "This Order, which comes into force on 1st June 2007, specifies the goods to which section 55A of the Value Added Tax Act 1994 applies and specifies the supplies of such goods which are excepted supplies for the purposes of that section.",
  "citation": "S.I. 2007/1417",
  "type": "uksi",
  "year": "2007",
  "number": "1417",
  "version": "current",
  "date": "2007-05-10",
  "revised": false,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/introduction",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-1",
      "extent": null,
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    },
    {
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Specified Goods",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "number": "4",
      "heading": "Excepted supplies",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/5",
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      "heading": "Excepted supplies",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/note",
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      "status": null,
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    }
  ],
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      "language": null,
      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/pdf/uksi_20071417_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/1417/pdfs/uksi_20071417_en.pdf"
    },
    {
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      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/pdf/uksiem_20071417_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/1417/pdfs/uksiem_20071417_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2010/2239",
      "affecting_title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
      "affecting_provisions": "art. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/55A"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1417",
    "retrieved_at": "2026-10-29T03:52:33.489704+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}