{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-2.json",
  "legislation": "uksi/2014/1458",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“accredited FIT installation” has the meaning specified in article 2(1) of the Feed-in Tariffs Order 2012;\n“the Act” means the Value Added Tax Act 1994;\n“directed utility” means a person who is treated as a gas or electricity utility pursuant to a direction made under sub-paragraph 1, or regulations made under sub-paragraph 2, of paragraph 151 of Part 14 of Schedule 6 to the Finance Act 2000;\n“specified goods” means the goods specified in article 4;\n“supply licence” means —\n(a) a licence granted under section 7A(1) of the Gas Act 1986 (licensing of gas suppliers and gas shippers);\n(b) a licence granted under section 6(1)(d) of the Electricity Act 1989 (licences authorising supply, etc.);\n(c) a licence granted under article 8(1)(c) of the Gas (Northern Ireland) Order 1996 (licences authorising supply, etc.); or\n(d) a licence granted under article 10(1)(c) of the Electricity (Northern Ireland) Order 1992 (licences authorising supply, etc.);\n“third party intermediary” means a person who purchases specified goods from a utility in order to make an onward supply of those goods to an end user for consumption, in circumstances where the goods are delivered directly to the end user by the utility;\n“utility” has the meaning given by paragraph 150(1) of Part 14 of Schedule 6 to the Finance Act 2000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.7.2014, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2012/2782. There are amendments to article 2 but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c.17. There are amendments to Part 14 of Schedule 6 but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1986 c.44. Section 7A was inserted by section 6(1) of the Gas Act 1995 (c.45). Section 7A(1) was amended by section 3(2) of the Utilities Act 2000 (c.27). There are other amendments to section 7A but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1989 c.29. Section 6 was substituted by section 30 of the Utilities Act 2000 (c.27). There are amendments to section 6 but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1996/275 (N.I.2). Article 8(1) was amended by S.R. 2011/155 and S.R.2013/92. There are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1992/231 (N.I.1). Article 10(1) was amended by S.I. 2003/419 (N.I.6), S.R. 2007/321, S.I. 2007/913 (N.I.7), S.R. 2011/155. There are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1458/article/2",
    "retrieved_at": "2026-10-29T00:14:05.889497+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."
}