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

• Citation: S.I. 2020/578
• Sections: 5

Section 1 Citation and commencement

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.

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

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 is amended as follows.

Section 3 Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019

In article 1(2) for “1st October 2020” substitute “1st March 2021”.

Section 4 Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019

After article 8(1) insert—

(1A) Where a supply falls within paragraph (1)(b), it shall not be treated as an excepted supply unless the recipient has—

(a) no later than the time that the supply is made, confirmed in writing to the supplier that the requirements specified in paragraph (1)(b) are satisfied in respect of that supply; or

(b) received that supply in pursuance of a written agreement in which the recipient has confirmed that those requirements are satisfied in respect of any supply made under that agreement.

Section 5 Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019

In article 8(2)—

(a) for “is described in paragraph (1)” substitute “would otherwise be an excepted supply under paragraph (1) (as qualified by paragraph (1A))”;

(b) in sub-paragraph (b), after “paragraph (1)” insert “(as qualified by paragraph (1A))”.