{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-order-2019/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-order-2019/article-3.json",
  "legislation": "uksi/2019/1015",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Services) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-services-order-2019",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Application of section 55A of the Act",
  "text": "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 ... fraud) applies to services of a description specified in article 4.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 14.6.2019, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1015/article/3",
    "retrieved_at": "2026-10-28T22:39:44.575065+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."
}