{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Excepted Supplies",
  "text": "The supplies referred to in article 3(2) are—\n(a) a supply of specified services which is not a wholesale supply;\n(b) a supply of specified services to which section 8 of the Act (reverse charge on supplies received from abroad) applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 8 was amended by section 42 of the Finance Act 1997 (c. 16) and section 76 of, and paragraphs 1 and 5 of Schedule 36 to, the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/12/article/5",
    "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."
}