
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.
2 
In this Order—
 “the Act” means the Value Added Tax Act 1994;
 “specified services” means the services specified in article 4.
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.
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 .
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
