The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021

• Citation: S.I. 2021/369
• Sections: 4

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021.

(2) This Order comes into force on 1st May 2021 and has effect in relation to supplies made on or after that date.

Section 2 Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 is amended as follows.

Section 3 Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

In article 3 (interpretation)—

(a) for the definition of “allowance” substitute—

“allowance” means—

an allowance as defined in Article 3 of the Directive ; or

an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020 ;

(b) omit the definitions for “certified emission reduction”, “emission reduction unit” and “operator”.

Section 4 Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010

For article 6 (specified services) substitute—

(6) The services referred to in article 4 are a transfer of an allowance.