{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-3.json",
  "legislation": "uksi/2010/2239",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Interpretation",
  "text": "In this Order—\n“the Act” means the Value Added Tax Act 1994;\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...\n“the Directive” means Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;;\n...\n...\n“public electronic communications service” has the meaning given in section 151 of the Communications Act 2003.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 3 substituted (1.5.2021) by The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021 (S.I. 2021/369), arts. 1(2), 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 3 omitted (1.5.2021) by virtue of The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021 (S.I. 2021/369), arts. 1(2), 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 3 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 84(2); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.11.2010, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.21; there are no relevant amendments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/article/3",
    "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."
}