# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016, 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 ... 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.

---
Source: https://www.legislation.gov.uk/uksi/2016/12/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.