SI 2021/369 The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) (Amendment) Order 2021

Published on: 24 March 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

This Order amends the VAT reverse charge legislation (SI 2010/2239) introduced in 2010 to prevent missing trader fraud by requiring the recipient rather than the supplier of certain emissions allowances and other units to account for VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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