# The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010, Article 5: Specified goods

Extent: E+W+S+N.I.

The goods referred to in article 4 are—
(a) a mobile telephone, whether or not it has any function in addition to the transmitting and receiving of spoken messages;
(b) an integrated circuit device, such as a central processing unit and microprocessor unit, in a state prior to integration into an end user product.

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Source: https://www.legislation.gov.uk/uksi/2010/2239/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.