Section 1
This Order may be cited as the Value Added Tax (Imported Gas and Electricity) Relief Order 2004 and shall come into force on 1st January 2005 in relation to goods imported on or after that date.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004
Section 2
The VAT chargeable on the importation from a place outside the member States of—
(a) gas through the natural gas distribution network, or
(b) electricity,
shall not be payable.
2 sections
Cite this legislation
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2004-3147
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com