Article 3 Application of section 55A of the ActI1
United Kingdom
Section 55A of the Value Added Tax Act 1994 (customers to account for tax on supplies of goods or services of a kind used in missing trader F1... fraud) applies to services of a description specified in article 4.
Annotations
Textual amendments
- F1
Word in art. 3 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 11(2); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Art. 3 in force at 14.6.2019, see art. 1(2)