{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-10",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-10.json",
  "legislation": "uksi/2019/892",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Application of section 55A(3) of the Act",
  "text": "Section 55A(3) of the Act, in so far as it relates to supplies received by a person being treated as supplies made by that person, does not apply in relation to the specified services described in this Order.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 10 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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/892/article/10",
    "retrieved_at": "2026-10-28T22:41:02.646713+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."
}