Legislation – The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020

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Introduction

1 Citation and commencement

2 Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019

3 In article 1(2) for “1st October 2020” substitute “1st March…

4 After article 8(1) insert— (1A) Where a supply falls within…

5 In article 8(2)— (a) for “is described in paragraph (1)”…

Signature

Explanatory note

Which version?
Latest available (Revised)
Original (As enacted)

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Citation and commencement1.

This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020 and comes into force on 20th July 2020.