{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“the Act” means the Value Added Tax Act 1994;\n“end user” means a taxable person who is a recipient of specified services and uses those services for any purpose other than making further supplies of specified services;\n“intermediary supplier” is a person who is a recipient of specified services and makes an onward supply of those services or part of them to another person without material alteration or further processing;\n“specified services” means the services specified in article 4.\n(2) For the purposes of this Order—\n(a) a person is connected with another where one of them is an undertaking in relation to which the other is a group undertaking and “undertaking” and “group undertaking” have the meaning given in section 1161 of the Companies Act 2006 ;\n(b) a person has a relevant interest in land, buildings or civil engineering works—\n(i) where that person is, or is connected with, a landlord, lessor, licensor, tenant, lessee or licensee in relation to such land, buildings or civil engineering works; but\n(ii) “relevant interest” does not include any temporary entitlement to occupy land, buildings or civil engineering works for the purpose of making supplies of specified services.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2006 c. 46."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 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/2",
    "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."
}