Article 1 Citation and commencementI1

United Kingdom

(1)

This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019.

(2)

This Order comes into force on F11st March 2021 and has effect in relation to supplies made on or after that date.

Annotations

F1: Words in art. 1(2) substituted (20.7.2020) by The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020 (S.I. 2020/578), arts. 1, 3

I1: Art. 1 in force at 1.3.2021, see art. 1(2) as amended (30.9.2019) by S.I. 2019/1240, art. 2 and (20.7.2020) by S.I. 2020/578, art. 3