The UK has published the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020, which provides for the previously announced delay in the introduction of the VAT reverse charge for construction services to 1 March 2021. The order was made on 8 June 2020 and will enter into force on 20 July 2020.

---

EXPLANA…