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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

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James Morris
Rebecca Harris
Two of the Lords Commissioners for Her Majesty’s Treasury
8th June 2020
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