{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2016/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 7th January 2016\nLaid before the House of Commons 11th January 2016\nComing into force 1st February 2016\nThe Treasury, in exercise of the powers conferred by section 55A(9), (10), (11) and (14) of the Value Added Tax Act 1994 , make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c.23; section 55A was inserted by section 19(1) of the Finance Act 2006 (c. 25) and was amended by section 50(1) of the Finance Act 2010 (c. 13) and section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/12/introduction",
    "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."
}