# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016, Article 5: Excepted Supplies


The supplies referred to in article 3(2) are—
(a) a supply of specified services which is not a wholesale supply;
(b) a supply of specified services to which section 8 of the Act (reverse charge on supplies received from abroad) applies.

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Source: https://www.legislation.gov.uk/uksi/2016/12/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.