# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019, Article 2: Interpretation

Extent: E+W+S+N.I.

(1) In this Order—
“the Act” means the Value Added Tax Act 1994;
“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;
“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;
“specified services” means the services specified in article 4.
(2) For the purposes of this Order—
(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 ;
(b) a person has a relevant interest in land, buildings or civil engineering works—
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/2019/892/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.