{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010.json",
  "id": "uksi/2010/2239",
  "title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
  "short_title": "Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) 2010",
  "long_title": "This Order, which comes into force on 1st November 2010, revokes and replaces the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007 (“the Revoked Order”). Its effect is to apply a reverse charge to specified goods and services of a kind used in missing trader intra-community fraud.",
  "citation": "S.I. 2010/2239",
  "type": "uksi",
  "year": "2010",
  "number": "2239",
  "version": "current",
  "date": "2010-09-13",
  "revised": true,
  "valid_from": "2021-05-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "The application of section 55A of the Act to specified goods and services",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Specified goods",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Specified services",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Excepted supplies",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Excepted supplies",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-09-15",
      "size": 52967,
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/pdf/uksi_20102239_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/pdfs/uksi_20102239_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2010-09-15",
      "size": 32821,
      "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/pdf/uksiem_20102239_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/pdfs/uksiem_20102239_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/55A"
      ]
    }
  ],
  "changes_made_to": 6,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2239",
    "retrieved_at": "2026-10-29T02:31:32.760911+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."
}