{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021/article-3.json",
  "legislation": "uksi/2021/369",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
  "text": "In article 3 (interpretation)—\n(a) for the definition of “allowance” substitute—\n““allowance” means—\n(a) an allowance as defined in Article 3 of the Directive; or\n(b) an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020;”;\n(b) omit the definitions for “certified emission reduction”, “emission reduction unit” and “operator”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, OJ No. L 275, 25.10.03, p 32; amended by Directive 2004/101/EC, OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC, OJ No. L 8, 13.1.2009, p.3; Regulation (EC) No. 219/2009, OJ No. L 87, 31.3.2009, p.109; Directive 2009/29/EC, OJ No. L 140, 5.6.2009, p.63; Decision No. 1359/2013/EU, OJ No. L 343, 19.12.2013, p.1; Regulation (EU) No. 421/2014, OJ No. L 129, 30.4.2014, p.1; Decision (EU) 2015/1814, OJ No. L 264, 9.10.2015, p.1; Regulation 2017/2392, OJ No. L 350, 29.12.2017, p.7; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3; Commission Delegated Decision (EU) 2020/1071, OJ No. L 234, 21.7.2020, p.16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2020/1265; amended by S.I. 2020/1557. Article 4 defines “allowance” as an allowance created under the Order and refers to article 18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/369/article/3",
    "retrieved_at": "2026-10-28T22:15:41.621643+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."
}