Statutory Instruments
2021 No. 369
Value Added Tax
The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021
Made
18th March 2021
Laid before the House of Commons
23rd March 2021
Coming into force
1st May 2021
The Treasury make this Order in exercise of the powers conferred by section 55A(9) and (14) of the Value Added Tax Act 1994( 1 ).
Citation, commencement and effect
1. —(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.
Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010
2.The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010( 2 ) is amended as follows.
3. In article 3 (interpretation)—
(a) for the definition of “allowance” substitute—
“ “allowance” means—
(b) omit the definitions for “certified emission reduction”, “emission reduction unit” and “operator”.
4. For article 6 (specified services) substitute—
“ 6. The services referred to in article 4 are a transfer of an allowance. ” .
Michael Tomlinson
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
18th March 2021
1994 c. 23 ; section 55A was inserted into the Act by section 19(1) of the Finance Act 2006 (c. 25) and 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) , section 43 of, and paragraphs 1 and 55 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018 (c. 22) and section 51 of the Finance Act 2019 (c. 1) .
S.I. 2010/2239 ; amended by S.I. 2019/59 .
Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, OJ No. L 275, 25.10.03, p 32; amended by Directive 2004/101/EC , OJ No. L 338, 13.11.2004, p.18; Directive 2008/101/EC , OJ No. L 8, 13.1.2009, p.3; Regulation (EC) No. 219/2009 , OJ No. L 87, 31.3.2009, p.109; Directive 2009/29/EC , OJ No. L 140, 5.6.2009, p.63; Decision No. 1359/2013/EU, OJ No. L 343, 19.12.2013, p.1; Regulation (EU) No. 421/2014, OJ No. L 129, 30.4.2014, p.1; Decision (EU) 2015/1814, OJ No. L 264, 9.10.2015, p.1; Regulation 2017/2392, OJ No. L 350, 29.12.2017, p.7; Directive (EU) 2018/410, OJ No. L 76, 19.3.2018, p.3; Commission Delegated Decision (EU) 2020/1071, OJ No. L 234, 21.7.2020, p.16.
S.I. 2020/1265 ; amended by S.I. 2020/1557 . Article 4 defines “allowance” as an allowance created under the Order and refers to article 18.