The Value Added Tax (Piped Gas) (Metrication) Order 1991

• Citation: S.I. 1991/2534
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Piped Gas) (Metrication) Order 1991 and shall come into force on 30th November 1991 save that paragraph 3 of article 2 shall come into force on 31st December 1999.

Section 2

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(1) Paragraph (c) of note (2) to Group 7 (Fuel and Power for Domestic or Charity Use) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with paragraphs (2) and (3) below.

(2) At the end of that paragraph, there shall be added the words “or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month”.

(3) In that paragraph, the words “150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied,” shall be deleted.