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

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

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.

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Source: https://www.legislation.gov.uk/uksi/2019/1015/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-services-order-2019/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.