# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019

S.I. 2019/1240 · made 5 September 2019

This Order amends the commencement provision in article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (S.I. 2019/892) which now comes into force on the 1st October 2020 and has effect in relation to supplies made on or after that date.

Made under: Value Added Tax Act 1994 (Section 55A)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-change-of-commencement-day-order-2019/pdf/uksi_20191240_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-change-of-commencement-day-order-2019/pdf/uksiem_20191240_en.pdf

## Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2019/892 and is being issued free of charge to all known recipients of that Statutory Instrument.
Value Added Tax
Made 5th September 2019
Laid before the House of Commons 6th September 2019
Coming into force 30th September 2019
The Treasury make this Order in exercise of the powers conferred by section 55A(9), (9A), (10), (11) and (14) of the Value Added Tax Act 1994.

## 1 Citation and commencement

This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019 and comes into force on 30th September 2019.

## 2 Change of commencement day

In article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019, for “1st October 2019” substitute “1st October 2020”.

## Signature

Michelle Donelan
Rebecca Harris
Two of the Lords Commissioners for Her Majesty’s Treasury
5th September 2019

## Explanatory note

(This note is not part of the Order)
This Order amends the commencement provision in article 1(2) of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (S.I. 2019/892) which now comes into force on the 1st October 2020 and has effect in relation to supplies made on or after that date.
A Tax Information and Impact Note has not been prepared for this instrument because it only changes the commencement date of the original instrument. The Tax Information and Impact Note for the original instrument has been published and is available on the government website at https://www.gov.uk/government/publications/vat-reverse-charge-for-building-and-construction-services/vat-reverse-charge-for-building-and-construction-services.

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Source: https://www.legislation.gov.uk/uksi/2019/1240 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-change-of-commencement-day-order-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.