Statutory Instruments
2020 No. 578
Value Added Tax
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020
Made
8th June 2020
Laid before the House of Commons
9th June 2020
Coming into force
20th July 2020
The Treasury make this Order in exercise of the powers conferred by section 55A(9), (9A), (10), (11) and (14) of the Value Added Tax Act 1994( 1 ).
Citation and commencement
Amendment of the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019
2.The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019( 2 ) is amended as follows.
3. In article 1(2) for “1st October 2020” substitute “1st March 2021”.
4. 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. ” .
5. 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))”.
James Morris
Rebecca Harris
Two of the Lords Commissioners for Her Majesty’s Treasury
8th June 2020
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) , paragraph 6 of Schedule 28 to the Finance Act 2012 (c. 14) and section 51 of the Finance Act 2019 (c. 1) .
S.I. 2019/892 which was amended by S.I. 2019/1240 to change its commencement date from 1st October 2019 to 1st October 2020 so has not yet come into force.