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Statutory Instruments

2019 No. 1015

Value Added Tax

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

Made

12th June 2019

Laid before the House of Commons

13th June 2019

Coming into force

14th June 2019

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

Citation, commencement and effect

1. —(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.

Interpretation

2. 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.

Application of section 55A of the Act

3.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.

Specified services

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

David Rutley

Jeremy Quin

Two of the Lords Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Value Added Tax (Section 55A) (Specified Services) Order 2019.
The Value Added Tax (Section 55A) (Specified Services) Order 2019 (2019/1015)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Word in art. 3 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346) , regs. 1(2) , 11(2) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
I1Art. 1 in force at 14.6.2019, see art. 1(2)
I2Art. 2 in force at 14.6.2019, see art. 1(2)
I3Art. 3 in force at 14.6.2019, see art. 1(2)
I4Art. 4 in force at 14.6.2019, see art. 1(2)
M11994 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) , section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c. 14) and section 51 of the Finance Act 2019 (c. 1) .
Defined TermSection/ArticleIDScope of Application
gasart. 2.legTermZ3k36b7I
specified servicesart. 2.legTermnfFtfOAP
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 1 coming into force The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 1(2) Yes
The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 2 coming into force The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 1(2) Yes
The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 3 coming into force The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 1(2) Yes
The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 4 coming into force The Value Added Tax (Section 55A) (Specified Services) Order 2019 2019 No. 1015 art. 1(2) Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.