Statutory Instruments

2016 No. 12

Value Added Tax

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016

Made

7th January 2016

Laid before the House of Commons

11th January 2016

Coming into force

1st February 2016

The Treasury, in exercise of the powers conferred by section 55A(9), (10), (11) and (14) of the Value Added Tax Act 1994 , make the following Order:

Citation, commencement and effect

1. —(1) This Order may be cited as the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016.

(2) This Order comes into force on 1st February 2016 and has effect in relation to supplies made on or after that date.

Interpretation

2. In this Order—

“ the Act ” means the Value Added Tax Act 1994;

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

Application of section 55A of the Act

3. —(1) Section 55A of the Act (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.

(2) The supplies specified in article 5 are excepted supplies for the purposes of section 55A of the Act.

Specified services

4. —(1) The services referred to in article 3(1) are telecommunication services which enable—

(a) speech communication instantly or with only a negligible delay between the transmission and the receipt of signals; or

(b) the transmission of writing, images and sounds or information of any nature when provided in connection with services described in sub-paragraph (a).

(2) In this article “ telecommunication services ” has the meaning given by paragraph 9E(2) of Schedule 4A to the Act .

Excepted Supplies

5. The supplies referred to in article 3(2) are—

(a) a supply of specified services which is not a wholesale supply;

(b) a supply of specified services to which section 8 of the Act (reverse charge on supplies received from abroad) applies.

Mel Stride

David Evennett

Two of the Lords Commissioners of Her Majesty's Treasury

footnote	commentary	insert/omit
F1	Word in art. 3(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59) , regs. 1 , 87(2) ; S.I. 2020/1641 , reg. 2 , Sch.	omitted
F2	Word in art. 4(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778) , arts. 1(1) , 8	substituted
M1	1994 c.23 ; section 55A was inserted by section 19(1) of the Finance Act 2006 (c. 25) and was amended by section 50(1) of the Finance Act 2010 (c. 13) and section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14) .
M2	Schedule 4A was inserted by section 76 of, and paragraphs 1 and 11 of Schedule 36 to, the Finance Act 2009 (c. 10) .
M3	Section 8 was amended by section 42 of the Finance Act 1997 (c. 16) and section 76 of, and paragraphs 1 and 5 of Schedule 36 to, the Finance Act 2009.