{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "The application of section 55A of the Act to specified goods and services",
  "text": "The goods and services specified in articles 5 and 6 are goods and services to which section 55A of the Act (customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud) applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in art. 4 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 84(3); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 4 in force at 1.11.2010, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/article/4",
    "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."
}