The Value Added Tax (Section 55A) (Specified Services) Order 2019

• Citation: S.I. 2019/1015
• Sections: 4

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Section 55A) (Specified Services) Order 2019.

(2) This Order comes into force on 14th June 2019 and has effect in relation to supplies of specified services made on or after that date.

Section 2 Interpretation

In this Order—

“ gas ” means gas supplied through the natural gas distribution system;

“a gas or an electricity certificate” is an electronic document which contains information on the source of the energy and its method of production;

“ specified services ” means the services specified in article 4.

Section 3 Application of section 55A of the Act

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.

Section 4 Specified services

The services referred to in article 3 are gas and electricity certificates.