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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

M1 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 I1

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 I2

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 I3

F1 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 I4

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)
Version from: 31 December 2020

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Word 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
I1 Art. 1 in force at 14.6.2019, see art. 1(2)
I2 Art. 2 in force at 14.6.2019, see art. 1(2)
I3 Art. 3 in force at 14.6.2019, see art. 1(2)
I4 Art. 4 in force at 14.6.2019, see art. 1(2)
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) , 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 Term Section/Article ID Scope of Application
gas art. 2. def_c4220ed435
specified services art. 2. def_8c83d512d3

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