# The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007, Article 3: Specified Goods


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—
(a) mobile telephones, whether or not they have any function in addition to the transmitting and receiving of spoken messages;
(b) integrated circuit devices, such as central processing units and microprocessor units, in a state prior to integration into end user products.

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Source: https://www.legislation.gov.uk/uksi/2007/1417/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.