Article 3 Application of section 55A of the Act
(1)
Section 55A of the Act (customers to account for tax on supplies of goods or services of a kind used in missing trader F1... fraud) applies to services of a description specified in article 4.
(2)
The supplies specified in article 5 are excepted supplies for the purposes of section 55A of the Act.
Annotations
Textual amendments
- F1
Word in art. 3(1) 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, 87(2); S.I. 2020/1641, reg. 2, Sch.