# The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007, Article 5: Excepted supplies


Article 4(a) does not apply to a supply of specified goods where—
(a) the supply is particularised on the same VAT invoice as a supply, or supplies, of other specified goods, and
(b) the total value of the supplies equals or exceeds £5000.

---
Source: https://www.legislation.gov.uk/uksi/2007/1417/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.