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The Value Added Tax (Section 55A) (Specified Services) Order 2019

This Order, which has effect in relation to supplies made on or after 14th June 2019, applies a reverse charge to specified supplies of a kind used in missing trader intra-community fraud.

Link: The Value Added Tax (Section 55A) (Specified Services) Order 2019
Source: Legislation .gov.uk



Source: PUBLISH TO RB