{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-3.json",
  "legislation": "uksi/2016/12",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Application of section 55A of the Act",
  "text": "(1) 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 to services of a description specified in article 4.\n(2) The supplies specified in article 5 are excepted supplies for the purposes of section 55A of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/12/article/3",
    "retrieved_at": "2026-10-28T23:28:31.756846+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."
}