# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016, Article 4: Specified services

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

(1) The services referred to in article 3(1) are telecommunication services which enable—
(a) speech communication instantly or with only a negligible delay between the transmission and the receipt of signals; or
(b) the transmission of writing, images and sounds or information of any nature when provided in connection with services described in sub-paragraph (a).
(2) In this article “telecommunication services” has the meaning given by paragraph 9E(2) of Schedule 4A to the Act .

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Source: https://www.legislation.gov.uk/uksi/2016/12/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.