# The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019, Article 3: Application of section 55A of the Act

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

(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.

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Source: https://www.legislation.gov.uk/uksi/2019/892/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-and-excepted-supplies-order-2019/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.