Article 3 Application of section 55A of the ActI1
United Kingdom
(1)
Section 55A of the Act (customers to account for tax on supplies) applies to services of a description specified in article 4.
(2)
The supplies specified in article 8 are excepted supplies for the purposes of section 55A of the Act.
Annotations
Commencement
- I1
Art. 3 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