{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-3.json",
  "legislation": "uksi/2007/1417",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Specified Goods",
  "text": "For the purposes of section 55A of the Act (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) the goods of a description specified below are goods to which that section applies—\n(a) mobile telephones, whether or not they have any function in addition to the transmitting and receiving of spoken messages;\n(b) integrated circuit devices, such as central processing units and microprocessor units, in a state prior to integration into end user products.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1417/article/3",
    "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."
}