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

Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 20192.

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 20192 is amended as follows.
2

S.I. 2019/892 which was amended by S.I. 2019/1240 to change its commencement date from 1st October 2019 to 1st October 2020 so has not yet come into force.