{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-amendment-order-2021/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 18th March 2021\nLaid before the House of Commons 23rd March 2021\nComing into force 1st May 2021\nThe Treasury make this Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 55A was inserted into the Act by section 19(1) of the Finance Act 2006 (c. 25) and amended by section 50(1) of the Finance Act 2010 (c. 13), section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14), section 43 of, and paragraphs 1 and 55 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018 (c. 22) and section 51 of the Finance Act 2019 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/369/introduction",
    "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."
}