# The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021, Article 3: Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010


In article 3 (interpretation)—
(a) for the definition of “allowance” substitute—
““allowance” means—
(a) an allowance as defined in Article 3 of the Directive; or
(b) an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020;”;
(b) omit the definitions for “certified emission reduction”, “emission reduction unit” and “operator”.

---
Source: https://www.legislation.gov.uk/uksi/2021/369/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.